The tariff classification of a quilt from China

N236967 January 25, 2013 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Maria Chioccola Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a quilt from China Dear Ms. Chioccola: In your letter dated December 19, 2012 received by this office on January 3, 2013 you requested a classification ruling. The subject merchandise is a quilt, identified as Style FL Quilts. You submitted a corner piece of a sham as a representative sample of the quilt. The quilt will be made from the same fabric as the submitted sample. The outer shell is made from 100 percent cotton woven fabrics. The face fabric is printed with a floral motif. A satin stitch embroidery outlines the flowers, leaves and stems. It is filled with 100 percent cotton. Quilt stitching extends through all three layers. The edges are finished with a strip of fabric binding. 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