CLA 2-94:OT:RR:NC:N4:463
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Avenue, 24th Floor
New York NY 10022
RE: Classification of four comforters made in Liechtenstein
Dear Mr. Leo:
This is in reply to your letter dated March 7, 2022, on behalf of your client John Matouk & Co., requesting a tariff classification ruling for four comforters made in Liechtenstein. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the subject articles are four comforters: Montreux, Valletto, Chalet, and Edelweiss, available in Twin (72? x 92?), Queen (90? x 96?), and King (108? x 96?) sizes. All four comforters have down fill, 100% cotton shells, baffle-box construction and are devoid of embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work. The Chalet and Valletto comforters contain primarily goose down, the Montreux comforter contains primarily duck down, and the Edelweiss comforter contains primarily eiderdown. The requester states that all four comforters were cut, sewn, filled, and finished in Liechtenstein.
Distinguishing characteristics for each model follow:
Montreux Comforter
Shell Fabric: Cambric (100% cotton)
Thread count: 280
Fill: Pure big flakes duck down, white, 80% and balance duck feathers
Valletto Comforter
Shell Fabric: Satin (100% cotton)
Thread count: 400
Fill: European goose down, white, 85% and balance goose feathers
Chalet Comforter
Shell Fabric: Swiss batiste (100% cotton)
Thread count: 380
Fill: European goose down, white, 95% and balance goose feathers
Edelweiss Comforter
Shell Fabric: Batiste (100% cotton)
Thread count: 360
Fill: Eiderdown, 95% and balance duck feathers
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
You state that the Montreux, Valletto, and Chalet comforters should be classified in HTSUS subheading 9404.90.9600, 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," and you also state that the Edelweiss comforter should be classified in HTSUS subheading 9404.40.1000, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work." We disagree.
In PILLOWTEX CORPORATION v. UNITED STATES, 983 F. Supp. 188, Slip Op. 97-146, dated October 28, 1997, aff’d, Slip Op. 98-1227 (Fed. Cir. March 16, 1999), the Court determined that comforters made of 100% cotton outer shells stuffed with white duck down were classified pursuant to the General Rules of Interpretation (GRIs) of the 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. The court stated that in common and commercial usage, the phrases “comforter of cotton” and “cotton comforter” describe comforters that are stuffed with cotton. Additionally, the court stated that references to eiderdowns and other types of merchandise in the statistical suffixes of the HTSUS subheading 9040.90.80 and subheading 9404.90.90 are irrelevant to classification because statistical suffixes are not part of the legally binding statutory language of the HTSUS.
The applicable subheading for the Montreux, Valletto, Chalet, and Edelweiss comforters will be HTSUS subheading 9404.40.9005, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” The general 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division