The tariff classification of a “cotton down-filled quilt” from China; New York ruling, NY D80007 dated July 31, 1998, is void by operation of law.

N266334 July 28, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Joel Fleischman, CHB Straight Forward CHB 121 Taaffe Place Brooklyn, NY 11205 RE: The tariff classification of a “cotton down-filled quilt” from China; New York ruling, NY D80007 dated July 31, 1998, is void by operation of law. Dear Mr. Fleischman: In your letter dated July 1, 2015, on behalf of Downtown Products, you requested a tariff classification ruling. A photo was submitted. The merchandise concerned is a cotton covered, down-filled quilt. The outer shell of the quilt is made of 100% cotton. The quilt is filled with down feathers. The quilt contains piping, which is no more than 3mm, and contains no trimming or embroidery. It is your position that the proper classification for the cotton covered, down-filled quilt is subheading 9404.90.8020 of the Harmonized Tariff Schedule of the United States (HTSUS). This matter was resolved by the Court of International Trade (CIT) and affirmed by the United States Court of Appeals in Pillowtex Corporation v. United States, Slip Op. 97-146, Court No. 94-09-00568 dated October 28, 1997, followed by Pillowtex Corporation v. United States, 171 F.3d 1370, No. 98-1227 dated March 16, 1999. It was held that cotton covered, down-filled comforters were to be classified in accordance with the General Rules of Interpretation (GRIs), specifically GRI 3 (b) to the HTSUS, and that the essential character of the goods were their down feathers. In accordance with the holding of the CIT and affirmed by the United States Court of Appeals, the proper classification for the merchandise concerned is 9404.90.8505, HTSUS; consequently, D80007 is void by operation of law. The applicable subheading for the cotton covered, down-filled quilt will be 9404.90.8505, 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: Quilts, eiderdowns, comforters and similar articles; with outer shell of cotton.” The duty rate will be 12.8% 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division