CLA-2-63:OT:RR:NC:N3:349
Ms. Judy McWhirk
The Robert Allen Group
2 Hampshire Street
Foxboro, Massachusetts 02035
RE: The tariff classification of a coverlet from China
Dear Ms. McWhirk:
In your letter dated February 1, 2016, you requested a tariff classification ruling.
The submitted sample is a 100 percent polyester, split-corner style, coverlet with gussets. You indicate that the current style name is “Plush Puff” but state that it could change. The coverlet is formed from two fabrics bonded together. The face is a polyester jacquard woven fabric and the reverse is a polyester micro fleece pile fabric. The two fabrics are bonded together as they pass through engraved rollers to mimic a quilting effect on the fabrics; however, the fabrics are not quilted. The top panel measures 60 X 102 and covers the top and end of the bed. Two panels, measuring 12 X 78, are sewn lengthwise on each side of the top panel and cover the sides of the bed. Two gusset panels of the jacquard woven fabric measuring 11 X 12 inches are sewn to the underside of the coverlet beginning approximately 6 inches from the lower end of each side panel and extending at a right angle approximately 5 inches on the top panel to provide coverage at the bottom corner. All of the edges are hemmed. The submitted sample is designed for a queen size bed, although you state various sizes will be imported.
In your letter, you ask whether the coverlet is classified under Chapter 63 or Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS). The coverlet is not classified in Chapter 94, HTSUS, because it is not stuffed or internally fitted with any material, as required by heading 9404, HTSUS.
The applicable subheading for the coverlet will be 6304.19.2000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Bedspreads: Other: Of man-made fibers: Other.” The rate of duty will be 6.5 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division