CLA 2-94:OT:RR:NC:N4:463
Scott Leonard
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: Classification of a quilt made in India
Dear Mr. Leonard:
In your letter dated March 18, 2022, you requested a tariff classification ruling for a quilt and a duvet cover on behalf of your client Ballard Designs. This ruling will address the classification of the quilt, item #FL872, Audree Pom Pom Quilt. The Jardin Toile Duvet, item #FL869, will be addressed under New York ruling N324986. Illustrative literature, a website URL and a sample were provided.
Item #FL872, the Audree Pom Pom Quilt, is composed of a 100% cotton woven fabric outer shell stuffed with 100% cotton filler. Vertical rows of stitching (approximately 1" between each row) extend through all three layers. The edges are rolled, hemmed, and have ¾" stuffed pompoms sewn around the perimeter of the quilt (approximately 14 per foot). In addition, one side is a solid cornflower color (light blue), and the reverse is an ivory white color. The quilt will be imported in six colors (cornflower, gray, indigo, ivory, natural and spa) and three sizes: king (104" x 96"), full/queen (86" x 96") and twin (68" x 86"). The quilt is made in India. When not in use, it can be stored in the provided cotton woven wrap.
You suggest that the quilt should be classified in subheading 9404.40.1000, 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): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” We agree.
Classification under the 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.
The applicable subheading for item #FL872, the Audree Pom Pom Quilt, will be subheading 9404.40.1000, 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): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” The general rate of duty will be 4.4% 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