The tariff classification of a quilt from China

N211535 April 20, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a quilt from China Dear Mr. LoPresti: In your letter dated March 23, 2012 you requested a tariff classification ruling on behalf of Britannica Home Fashions LTD. The submitted sample, identified as Item # 11335, is a quilt. The outer shell of the quilt is made from 100 percent cotton woven fabric. It stuffed with a cotton fill. Quilt stitching extends through all three layers. The face side of the quilt features a patchwork design. The back portion is a solid color. All of the edges are finished with binding/capping. The applicable subheading for the quilt will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or appliqué work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 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