CLA-2-94:OT:RR:NC:N4:433
Laimute Lipinskaite
General Manager
Organic Comfort Market LLC
5142 33rd Street N.
Arlington, VA 22207
RE: The tariff classification of comforters from China.
Dear Ms. Lipinskaite:
In your letter dated November 6, 2017, you requested a tariff classification ruling. Description and photographs were provided.
Item number 1 is identified on the website of {organic-comfort.com} under the category of “Lambswool Comforters.” The comforter consists of an outershell composed of 100% cotton woven fabric and is filled with 100% lambswool. Quilt stitching extends through all three layers of the comforter and the edges are capped with a strip of woven fabric that is 3.4cm wide. Stated features: Helps regulate body temperature and allows the skin to breathe; Thermostatic properties of lamb’s wool regulate temperature under thermal conditions; Makes the human body warmer in cold temperatures and cooler in warm temperatures; Recommended for those who experience night sweats or hot flashes; and Hypoallergenic, ideal for those who are allergic to polyester or other artificial fibers.
Item number 2 is identified on the website of {organic-comfort.com} under the category of “Camel Wool Comforters.” The comforter consists of an outershell composed of 100% cotton woven fabric and is filled with 100% camel wool (also called camel hair). Quilt stitching extends through all three layers of the comforter and the edges are capped with a strip of woven fabric that is 1.3cm wide. Stated features: Helps regulate body temperature and allows the skin to breathe; Thermostatic properties of lamb’s wool regulate temperature under thermal conditions; Makes the human body warmer in cold temperatures and cooler in warm temperatures; Recommended for those who experience night sweats or hot flashes; and Hypoallergenic, ideal for those who are allergic to polyester or other artificial fibers. In addition to the features listed directly above: Camels produce longer fibers than sheep, which results in more durable finished products that most likely will outlive other natural fiber comforters; Camel hair is waterproof; and Camel hair has good insulation properties.
We recognize the holding in New York ruling NY C84355 dated March 4, 1998, in which a comforter having an outershell made of 100% cotton stuffed with wool filler was classified as a cotton comforter, employing the long standing practice of classifying many types of textile goods based on their outershell covering. The outershell covering was considers the aesthetic reason as to why the consumer was purchasing such product. This steadfast position was unsettled in the United States Court of Appeals, Federal Circuit (USCAFC), PILLOWTEX CORPORATION v. UNITED STATES, No. 98-1227 decided March 16, 1999, in which the [Court] found that comforters made of 100% cotton outer shells stuffed with white duck down were classified pursuant to the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States, HTSUS), GRI 3 (b), with the “essential character” of the comforters being their insulating quality, which was imparted by their down filling, and not the cotton shells.
Consistent with the USCAFC, Pillowtex Corporation, the “Lambswool Comforter” and “Camel Wool Comforter” are both classifiable in subheading 9404.90.8505, HTSUS, the subheading in part for non-cotton comforters having an outer shell of cotton.
The applicable subheading for the “Lambswool Comforter” and “Camel Wool Comforter” 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: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of cotton.” The rate of duty will be 12.8% 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 https://hts.usitc.gov/current.
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 Neil H. Levy at neil.h.levycbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division