The tariff classification of a quilt from China.

N258638 November 24, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Debra Dudzinski Customs Compliance Analyst LF Sourcing (Millwork) LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a quilt from China. Dear Ms. Dudzinski: In your letter dated October 17, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # BKA-196 is a quilt. The outer shell of the quilt is made from 100 percent cotton woven fabric. The quilt is stuffed with a cotton fill. Quilt stitching extends through all three layers. The face side of the quilt features a floral design which extends through the back side of the quilt. The quilt has no embroidery. This quilt has scalloped edges which are finished with binding/capping. The applicable subheading for the quilt 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% 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division