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NY L89466

January 10, 2006

CLA-2-94:RR:NC:N3:349 L89466


TARIFF NO.: 9404.90.8505

Ms. Christine M. Kuiper
Pacific Customs Brokers
PO Box 4505
Blaine, WA 98231-4505

RE: The tariff classification of comforters from Canada.

Dear Ms. Kuiper:

In your letter dated November 25, 2005 received by this office on December 19, 2005 you requested a classification ruling on behalf of Quilts Etc./JHL International.

You will be importing comforters. Samples of shells were submitted with your request. The shells are made from 100 percent cotton woven fabric. They will be stuffed with down fill. A row of 3 millimeter wide piping cord is inserted in the edge seams. The shells feature internal baffles and several small openings for the insertion of the down. The shells of the comforters are made in China and shipped to Canada. In Canada the shells are filled with the down and sewn closed. The applicable subheading for the comforters will be 9404.90.8505, 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: other: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The general duty rate will be 12.8 percent 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 http://www.usitc.gov/tata/hts/.

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 646-733-3043.


Robert B. Swierupski

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