CLA-2-63:OT:RR:NC:N3:349
Ms. Maria Chioccola
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a comforter cover and a comforter from China
Dear Ms. Chioccola:
In your letter dated August 1, 2013 you requested a tariff classification ruling.
You will be importing a comforter cover and comforter. A corner piece representing the construction of the items was included with your request. Both items will be made from 55 percent cotton and 45 percent polyester printed woven fabric. The comforter will be stuffed with a polyester fill. The comforter cover will have an opening for the insertion of a comforter. The edges of both items feature a flange that has been inserted in the edge seam and extends approximately 1.75 inches from the seam. This flange is considered edging or trimming. The comforter cover and comforter will be imported separately.
The applicable subheading for the comforter cover will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the comforter will be 9404.90.8505, 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/.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division