CLA-2-94:OT:RR:NC:N4:463
Hanyuan Tseng TCM Logistic Services Inc. 46750 Fremont Blvd., Ste. 200 Fremont, CA 94538 RE: The classification of a comforter from China Dear Ms. Tseng: This ruling is being issued in response to your letter dated February 27, 2025, requesting a tariff classification determination on behalf of your client, E & E Co Ltd., DBA JLA Home, for a comforter. A sample and product description were provided. The subject article is identified as the JLA Home Down Alternative Comforter. It is a queen-size comforter, measuring 90" x 90", with an outer shell of 100% polyester woven fabric and a stuffing of 100% polyester fiberfill. The quilting boxes measure approximately 15" x 15”. The top and bottom edges are finished in a knife edge and the lateral edges are folded under and hemmed. The front face features a white floral print on a beige background and the back is an off-white solid. The comforter is made in China. See image below:
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 may then be applied in order. The applicable classification for the JLA Home Down Alternative Comforter will be subheading 9404.40.9022, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. ?At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9404.40.9022, HTSUS, listed above. 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 the internet at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.? This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.? If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2.? Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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