CLA-2-94:S:N:N6:349 881135
Mr. Karl Levett
Austrade
630 Fifth Avenue, Suite 430
New York, N.Y. 10111-0094
RE: The tariff classification of a comforter and mattress
pad/underblanket from Australia.
Dear Mr. Levett:
In your letter dated December 7, 1992 you requested a tariff
classification ruling.
You submitted representative samples of a comforter and
mattress pad/underblanket. The comforter is made of 100 percent
cotton woven fabric with a wool filler. The edges are capped and
the quilt stitching forms square patterns. The upper surface of
the sheepskin mattress pad is made of knit pile wool fabric, the
underside is made of 100 percent cotton woven fabric, and it is
stuffed with a wool filler. The back has four elastic straps 1-
1/2 inches in width used to keep the pad in place.
The applicable subheading for the comforter will be
9404.90.8010, 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: 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 rate of duty
will be 5 percent ad valorem.
The applicable subheading for the mattress pad/underblanket
will be 9404.90.9060, which provides for mattress supports;
articles for bedding and similar furnishing (for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillow)
fitted with springs or stuffed or internally
fitted with any material or of cellular rubber for plastics,
whether or not covered: other: other: other... other: other. The
rate of duty will be 14.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport