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 > 2004 NY Rulings > NY K84711 - NY K84752 > NY K84749

Previous Ruling Next Ruling
NY K84749




April 28, 2004
CLA-2-94:RR:NC:TA:349 K84749

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
St. Helens, Oregon 97051

RE: The tariff classification of a comforter from China.

Dear Mr. Vogland:

In your letter dated April 1, 2004 you requested a classification ruling.

You submitted a prototype sample of a queen or king comforter specifically designed for the hotel industry. The comforter consists of a comforter form and a cover. The outer shell of the form is made a man-made fiber non-woven fabric. It is stuffed with a high loft polyester fiber. The form will range between 2 and 4 inches thick. It is quilted and features ties in each corner. The cover is made from a sueded man-made fiber fabric. It has ties in each corner to match the form. The face side is embroidered with a logo and the edges are finished with piping. It has a zipper closure along one side. The form can not be used as a stand alone comforter. The two components are necessary to make a complete comforter.

The applicable subheading for the comforter will be 9404.90.8522, 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: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.

The item falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: