The tariff classification of a comforter from China

N236815 January 15, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Janie Wang Future Textiles Inc. 1085 Cranbury South River Road, Suite 4 Jamesburg, NJ 08831 RE: The tariff classification of a comforter from China Dear Ms. Wang: In your letter dated December 18, 2012 you requested a tariff classification ruling. The submitted sample is referred to as a filled sewn through box comforter. The outer shell is made from 100 percent polyester woven fabric. It will be filled with either polyester or duck down. Quilt stitching extends through all three layers. The applicable subheading for the comforter with either filling will be 9404.90.8522, 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 any material or of cellular rubber or plastics, whether or not covered: other: other: other: with outer shell of man-made fibers. 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