CLA-2-94:OT:RR:NC:TA:349
Ms. Cinny Lee
E & E Company Ltd.
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of a quilted blanket from China
Dear Ms. Lee:
In your letter dated October 10, 2008 you requested a classification ruling.
The submitted sample is a quilted down blanket. The shell is made from 100 percent cotton woven fabric. It is lightly stuffed with a down fill (minimum 75 percent duck down and the remainder feathers). The edges are finished with a 3 inch wide self fabric binding. The binding contains a polyester fiberfill. The blanket is quilted through all layers in an 8 x 8 inch box quilt pattern. The blanket will be imported in twin, full/queen and king sizes.
Although referred to as a blanket, quilted bed coverings are excluded from the blanket heading and are classified within the provision for stuffed or fitted bedding. In PillowTex Corporation v. United States, 983 F. Supp. 188, Slip Op. 97-146, dated October 28, 1997, when classifying comforters constructed with a down proof outer shell made of woven cotton and an internal stuffing of down, the court determined that the essential character of the down comforter was the down filling and not the outer shell. The submitted item is similar to a lightweight comforter and will be classified based on the down fill rather than the cotton shell.
The applicable subheading for the quilted down blanket 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: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 12.8 percent 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/.
The quilted down blanket falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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
National Commodity Specialist Division