The tariff classification of a quilt from China

N246774 November 1, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 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 October 6, 2013 you requested a tariff classification ruling. The submitted sample, identified as Omega Queen Quilted Coverlet, is considered a quilt. The outer shell is made from 63 percent polyester and 37 percent cotton woven fabric filled with polyester. Quilt stitching extends through all three layers. All four corners are square. The edges are finished with a self-fabric binding or capping. It will be available in Twin, Queen, King and California King sizes. The applicable subheading for the quilt 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division