The tariff classification of a “down filled flat sheet” from China.

N264145 May 11, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.9505 Elvira Eslava-Benson Customs and Compliance Manager Keeco LLC 30736 Wiegman Rd. Hayward, CA 94544 RE: The tariff classification of a “down filled flat sheet” from China. Dear Ms. Eslava-Benson: In your letter dated April 15, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is described as the “down filled quilted flat sheet.” The down filled quilted flat sheet consists of an upper and lower shell of 100% cotton that is stuffed with down filler. It is stated that the down quilted flat sheet will be eventually put up for retail sale, together with a fitted sheet made of 100% woven cotton and pillow cases made of 100% woven cotton. You also state that none of the items will contain any embroidery, lace, braid edging, trimming, piping or applique work. This item will be produced in twin, queen and king sizes. No style number has been assigned, either to the down filled quilted flat sheet or to all of the items put up together for retail sale. We acknowledge that you plan to present (market and advertise) this product as a sheet set, put up for retail sale. However, without a material breakdown by composition, weight and cost for each item we are unable to rule on the essential character of the set. As such, this ruling will only apply to the merchandise concerned, the 100% cotton, down filled quilted flat sheet. It is our opinion that the down filled quilted flat sheet is substantially similar to a mattress pad, of which falls within the meaning of a {cushion} as defined by the Online Oxford English Dictionary. The dictionary provides that a cushion is “a case of cloth, silk, etc. stuffed with some soft elastic material, used to give support or ease to the body while sitting, reclining, or kneeling. Within this context the merchandise concerned is captured as an article of bedding, specifically a type of cushion designed to go over a mattress of heading 9404 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the down filled quilted flat sheet will be 9404.90.9505, 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: Other: Other; with outer shell of cotton (369).” The duty rate will be 7.3% 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