The tariff classification of comforters from China, India and Pakistan

N237515 February 19, 2013 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505; 9404.90.8020 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of comforters from China, India and Pakistan Dear Ms. DeMasi: In your letter dated January 14, 2013 you requested a classification ruling. The submitted items are three prototype comforters. The outer shells of the comforters are made from 100 percent cotton woven fabrics. They are stuffed with a polyester batting. The face side of the first sample “Pinch Pleat” features rows of box pleats every 9 inches. Each pleat has a 1.5 inch section of smocking at seven inch intervals. The comforter is spot quilted every 24 inches. The comforter will be classified as containing embroidery. The second sample “Wink Pleat” has a face panel that contains inverted box pleats every 10 inches both horizontally and vertically. The pleats are sewn where they cross. It is spot quilted every 24 inches. It is does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The third sample “Flip Flop Pleat” is comprised of a printed fabric. The face panel has horizontal rows of sewn down pleats every 5 inches and vertical rows of stitching every 7.5 inches across the fabric. The pleats are stitched in alternating rows; upward to create a grid pattern and downward for a flip-flop effect. The comforter will be classified as containing embroidery. The applicable subheading for “Pinch Pleat” and “Flip Flop Pleat” 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. The applicable subheading for “Wink Pleat” will be 9404.90.8020, HTSUS, which provides for 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