United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D82232 - NY D82300 > NY D82298

Previous Ruling Next Ruling
NY D82298

September 29, 1998

CLA-2-94:RR:NC:TA:349 D82298


TARIFF NO.: 9404.90.8505

Mr. Paul Leitner
Continental Agency, Inc.
135 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of a comforter from China.

Dear Mr. Leitner:

In your letter dated August 31, 1998 you requested a classification ruling on behalf of US Kids Inc.

The instant sample is a child's comforter which measures approximately 39 x 50 inches when opened. When folded up and zippered closed, the comforter takes the shape of a fish that measures approximately 20 x 24 inches. The outer shell of the comforter is made from 100 percent cotton woven fabric and it is stuffed with a polyester fiber filler. The fish figure appears at the center of the comforter when it is opened. The fish has appliqued eyes, stuffed fins and tail, an embroidered mouth and stripes. Other versions of this convertible comforter will feature bears, frogs and chicks.

The applicable subheading for the comforter will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTS), 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 ro internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of cotton. The duty rate will be 13.8 percent ad valorem.

The comforter falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 John Hansen at 212-466-5854.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: