CLA-2-94:OT:RR:NC:N4:463
Laimute Lipinskaite
Organic Comfort Market LLC
5142 33rd Street N.
Arlington, VA 22207
RE: The tariff classification of lambswool and camel hair filled duvets from China.
Dear Ms. Lipinskaite:
In your letter dated October 7, 2022, you requested a tariff classification ruling and Section 301 applicability for four duvets/comforters similar to those classified in NYRL N291824.
Item number 1 is identified as an “All Season Lambs Wool Comforter, 400 GSM” and is available in twin (66" x 88"), queen (90" x 90") and king (104" x 90") sizes. Since the three items vary only in dimensions and are of standard bedding sizes, they will be addressed as one item. Item number 1 consists of a 100% cotton woven outer fabric filled with 400 gsm of lambswool. Quilt stitching extends through all three layers of the comforter and the edges are finished with functional piping consisting of a polyester rope covered with a 100% cotton fabric. On the requester’s website, the article is referred to as both a comforter and as a duvet, although it has loops at each corner to secure inside a duvet cover and is sold with an optional duvet cover. Additional descriptive information and images are available at https://organic-comfort.com/index.php/product/washable-wool-comforter/.
Item number 2 is identified as a “Lightweight Camel Wool Comforter, 250 GSM” and is available in twin (66" x 88"), queen (90" x 90") and king (104" x 90") sizes. Since the three items vary only in dimensions and are of standard bedding sizes, they will be addressed as one item. Item number 2 consists of a 100% cotton woven outer fabric filled with 250 gsm of camel hair. Quilt stitching extends through all three layers of the comforter and the edges are finished with functional piping consisting of a polyester rope covered with a 100% cotton fabric. On the requester’s website, the article is referred to as both a comforter and as a duvet, although it has loops at each corner to secure inside a duvet cover and is sold with an optional duvet cover. Additional descriptive information and images are available at https://organic-comfort.com/index.php/product/lightweight-camel-wool-comforter-2/.
Item number 3 is identified as an “All Season Camel Wool Comforter, 400 GSM” and is available in twin (66" x 88"), queen (90" x 90") and king (104" x 90") sizes. Since the three items vary only in dimensions and are of standard bedding sizes, they will be addressed as one item. Item number 3 consists of a 100% cotton woven outer fabric filled with 400 gsm of camel hair. Quilt stitching extends through all three layers of the comforter and the edges are finished with functional piping consisting of a polyester rope covered with a 100% cotton fabric. On the requester’s website, the article is referred to as both a comforter and as a duvet, although it has loops at each corner to secure inside a duvet cover and is sold with an optional duvet cover. Additional descriptive information and images are available at https://organic-comfort.com/index.php/product/pure-camel-wool-comforter/.
Item number 4 is identified as a “Camel Wool Winter Comforter, 600 GSM” and is available in twin (66" x 88"), queen (90" x 90") and king (104" x 90") sizes. Since the three items vary only in dimensions and are of standard bedding sizes, they will be addressed as one item. Item number 4 consists of a 100% cotton woven outer fabric filled with 600 gsm of camel hair. Quilt stitching extends through all three layers of the comforter and the edges are finished with functional piping consisting of a polyester rope covered with a 100% cotton fabric. On the requester’s website, the article is referred to as both a comforter and as a duvet, although it has loops at each corner to secure inside a duvet cover and is sold with an optional duvet cover. Additional descriptive information and images are available at https://organic-comfort.com/index.php/product/camel-wool-comforter-duvet/.
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 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 shell. Previous to this, the outer shell was considered to impart the essential character to comforters since it provided the aesthetic reason why the consumer was purchasing the product.
In N324666 (4/5/22), N279885 (10/24/16) and N041681 (10/29/08), concerning the classification of comforters, duvets and quilts, and consistent with the USCAFC, Pillowtex Corporation, this office determined that the essential character was imparted by the
down filling and not the outer shell.
In HQ 963436 (1/12/00) and HQ 959017 (6/2/99), concerning the classification of featherbeds, and consistent with the USCAFC, Pillowtex Corporation decision, it was determined that the essential character was imparted by the feather filling and not the outer shell.
In N291825 (11/21/17), concerning the classification of mattress toppers filled with lambswool, and consistent with the USCAFC, Pillowtex Corporation, this office determined that the essential character was imparted by the lambswool filling and not the outer shell.
In N291824 (11/21/17), concerning the classification of comforters and duvets filled with either lambswool or camel hair, and consistent with the USCAFC, Pillowtex Corporation, this office determined that the essential character was imparted by the filling and not the outer shell.
Consistent with the aforementioned rulings and USCAFC, Pillowtex Corporation, the four duvet covers subject of this ruling, the “All Season Lambs Wool Comforter, 400 GSM,” the “Lightweight Camel Wool Comforter, 250 GSM,” the “All Season Camel Wool Comforter, 400 GSM,” and the “Camel Wool Winter Comforter, 600 GSM” are classified in subheading 9404.40.9005, 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 cotton.” The general rate of duty will be 12.8% ad valorem.
You inquired about Section 301 applicability. Articles classified in subheading 9404.40.9005, HTSUS, are not subject to Section 301 duties.
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