The tariff classification of quilted coverlets from China

N243138 July 1, 2013 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. David Larson Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of quilted coverlets from China Dear Mr. Larson: In your letter dated June 11, 2013 you requested a classification ruling. The subject merchandise, identified as Swatch #1 and 2, are quilted coverlets. You submitted a 15-inch square piece as a representative sample of each coverlet. The outer shell is made from 60 percent cotton and 40 percent polyester woven fabric. They are filled with polyester. Quilt stitching extends through all three layers. They have square corners and a capped edge. The coverlets, which are classifiable as quilts, will be imported in standard queen and king sizes. Swatch # 1 (Mink Floral) has quilt stitching that forms an “S-like” pattern. Swatch # 2 features quilt stitching that creates “Chevron” or herringbone pattern. The coverlets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The applicable subheading for the quilted coverlets 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