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 > 1999 NY Rulings > NY E84524 - NY E84575 > NY E84541

Previous Ruling Next Ruling
NY E84541

August 3, 1999

CLA-2-94:RR:NC:TA:349 E84541


TARIFF NO.: 9404.90.8040

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So. 2nd Floor
Seattle, WA 98134

RE: The tariff classification of a quilted feather bed cover from China.

Dear Ms. Moore:

In your letter dated July 6, 1999 you requested a classification ruling on behalf of Pacific Coast Feather Company.

The submitted sample is a quilted feather bed cover. The feather bed cover is comprised of a quilted top panel and a bottom panel. The quilted top panel consists of three layers. The top layer is made from a 100 percent cotton woven fabric, a middle layer composed of polyester batting and a back layer made from 50 percent polyester and 50 percent cotton woven fabric. Quilt stitching extends through all three layers. The bottom panel is made from 100 percent cotton woven fabric. The cover is sewn on three sides with a zipper closure on the fourth. It does not contain any piping, lace, applique or embroidery. This item is used to cover a feather bed mattress topper.

The applicable subheading for the quilted cover will be 9404.90.8040, 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 or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.7 percent ad valorem.

The quilted feather bed cover falls within textile category designation 369. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: