The tariff classification of comforter from Pakistan

N243449 July 11, 2013 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of comforter from Pakistan Dear Ms. DeMasi: In your letter dated June 19, 2013 you requested a classification ruling. The submitted sample, identified as Style name Stitch relative style prefix 2H7824, is a comforter. The outer shell is made from 100 percent cotton woven fabrics. The comforter is filled with polyester batting and is spot quilted through all three layers. The face panel features multiple rows of inlaid yarns. While this creates a decorative appearance, the yarns are added during the weaving process and are not embroidery. The applicable subheading for the comforter will be 9404.90.8020, Harmonized Tariff Schedule of the United States (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