RE: The tariff classification of comforter set from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364397 September 17, 2026 CLA-2-94:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 9404.40.1000 Ms. Jennifer Provoost Kohl's N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of comforter set from China Dear Ms. Provoost: In your letter dated August 19, 2026, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you, as requested. The subject merchandise, style number CS1277, identified as the “Chantal Comforter Set,” is a 3-piece comforter set consisting of one comforter and two pillow shams. The face fabric of both the comforter and shams is composed of 100 percent cotton, yarn-dyed, jacquard woven fabric in a floral and botanical motif. The reverse fabric is composed of 100 percent cotton plain woven fabric. The comforter is filled with 100 percent polyester fiberfill and tacked. The unquilted and unstuffed shams feature two overlapping back panels with a center envelope closure. Both the comforter and shams feature a knife edge and contain no embroidery, lace, braid, edging, trimming, piping, or applique work. The king-size comforter measures 95 x 106 inches, and the two king shams measure 20 x 36 inches. The comforter set is packaged for retail sale in a reuseable self-fabric bag with carrying handles, ties, and sewn-on plastic photo labels on all four sides showing a furnished bed using the contents of the bag. The product retails at Kohl's under the CARO Home® brand. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order. Review of the other GRIs in order reveal that the set must be analyzed under GRI 3(b) which states that mixtures, composite goods, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases or on board). We find that the items meet the above criteria to be classified as “goods put up in sets for retail sale.” The comforter is prima facie classified under heading 9404, the shams are classified under heading 6304 and the bag is classified under heading 6307, HTSUS. The comforter and shams are put up together to furnish a bed. The bag facilitates the transportation, storage and use of the comforter and shams contained within for which it is designed and sold, and, therefore, helps carry out the specific activity of furnishing the bed. See NY N283722. The comforter and shams are packed and sold in the bag as a unit. Therefore, as the items are determined to meet the criteria for “goods put up in sets for retail sale” they are to be classified as if they consisted of the component which provides the essential character. In this case, the essential character is imparted by the comforter. The applicable subheading for style number CS1277, identified as a Chantal Comforter Set,” will be subheading 9404.40.1000, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” The general rate of duty will be 4.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division