The tariff classification of a comforter from China, Pakistan and India

N208746 March 30, 2012 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Michael Pipitone John F. Kilroy., Co. Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a comforter from China, Pakistan and India Dear Mr. Pipitone: In your letter dated March 8, 2012 you requested a classification ruling on behalf of Rose Tree. The submitted sample, identified as Quality or Style # 101, is a comforter. The printed woven outer shell of the comforter is stated to be made from 100 percent cotton. It is stuffed with a polyester fill. The comforter features a large center panel. A one inch wide ruffle trim is inserted into the seam between the center panel and border fabric. The applicable subheading for the comforter will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 12.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division