CLA 2-94:OT:RR:NC:N4:463
Thiago V. Castro
Jojo Designs, LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: Classification of a crib comforter made in China
Dear Mr. Castro:
This is in reply to your letter dated March 15, 2022, requesting a tariff classification ruling for a crib comforter. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the article is identified as a BABY-DOWN-NV crib comforter. The comforter face and back are a navy blue, woven, 100% polyester, brushed microfiber fabric. Box stitching between the face and back fabrics hold the 100% polyester fill in place. The crib comforter measures 33" (W) x 43" (L) and is made in China. See images below:
The applicable subheading for the BABY-DOWN-NV crib comforter will be subheading 9404.40.9022, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” 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