CLA-2-94:OT:RR:NC:N3:349
Ms. Nancy Hattersley
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of a quilted pillow sham from China
Dear Ms. Hattersley:
In your letter dated December 17, 2012 you requested a tariff classification ruling.
The submitted sample, referred to as Stock number BH 13-003-299-06, is a quilted pillow sham. The patchwork face panel is made from three layers of fabric. The top layer is made from 85 polyester and 25 percent nylon woven fabrics. The middle layer is a 95 percent cotton and 5 percent other fiber batting and the back layer is made from a polyester woven fabric. All three layers are quilted together. The back panel is made from 100 percent polyester woven fabric. There is an overlapping flap closure on the back. The edges are finished with a fabric binding. The sham features a flange or picture frame effect along the edges.
The applicable subheading for the pillow sham will be 9404.90.9522, 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…with outer shell of man-made fibers. The rate of duty will be 7.3 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division