United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D87641 - NY D87686 > NY D87642

Previous Ruling Next Ruling


February 17, 1999

CLA-2-94:RR:NC:TA:349 D87642

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.8020

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
JFK International Airport
Suite 227
Jamaica, NY 11430

RE: The tariff classification of a pillow and comforter from China.

Dear Mr. Pipitone:

In your letter dated February 2, 1999 you requested a classification ruling on behalf of ABC Carpet & Home.

You submitted a sample of a pillow and provided information on a comforter. The outer shell of the pillow is made from a 65 percent polyester and 35 cotton woven fabric and it is stuffed with 95 percent goose feathers and 5 percent goose down. The pillow measures approximately 18 inches square. You state that the outer shell of the comforter is made from a 100 percent cotton woven fabric and that it will be filled with 95 percent goose feathers and 5 percent goose down. Based on information supplied, this comforter does not feature any embroidery, lace, braid, edging, applique work, trimming or piping.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8020, HTS, 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 applique work... quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.7 percent ad valorem.

The comforter falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: