In ruling NY N324666 (April 1, 2022), Customs and Border Protection (CBP) discussed the tariff classification of four different comforters made in Liechtenstein. The four comforters – named the Montreux, Valletto, Chalet, and Edelweiss comforters – are available in Twin (72″ x 92″), Queen (90″ x 96″), and King (108″ x 96″) sizes. They have down fill, 100% cotton shells, baffle-box construction, and are devoid of embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm, or applique work. The Valleto and Chalet comforters contain primarily goose down, while the Montreux and Edelweiss comforters contain primarily duck down and eiderdown, respectively. Lastly, all four comforters were cut, sewn, filled, and finished in Liechtenstein.

Montreux Comforter

The distinguishing features of each comforter are provided below:

    • Shell Fabric: Cambric (100% cotton)
    • Thread count: 280
    • Fill: Pure big flakes duck down, white, 80% and balance duck feathers
  • Valletto Comforter
    • Shell Fabric: Satin (100% cotton)
    • Thread count: 400
    • Fill: European goose down, white, 85% and balance goose feathers
  • Chalet Comforter
    • Shell Fabric: Swiss batiste (100% cotton)
    • Thread count: 380
    • Fill: European goose down, white, 95% and balance goose feathers
  • Edelweiss Comforter
    • Shell Fabric: Batiste (100% cotton)
    • Thread count: 360
    • Fill: Eiderdown, 95% and balance duck feathers

In its determination, CBP referenced 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. 1999). CBP noted that in this case, the Court determined that comforters made of 100% cotton outer shells stuffed with duck down were to be classified pursuant to General Rules of Interpretation (GRI) 3(b) of the Harmonized Tariff Code of the United States (HTSUS). GRI 3(b) states that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” With regards to these types of comforters, the Court noted that the “essential character” of the comforters is the insulating quality, which is imparted by the down filling, and not the cotton shell.

As such, CBP determined that the applicable subheading for the 4 comforters is 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 is 12.8% ad valorem.

 

Print:
Email this postTweet this postLike this postShare this post on LinkedIn
Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

Read more about Frances P. Hadfield
Show more Show less
Photo of Martín Yerovi Martín Yerovi

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection…

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). He works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. He also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).

Read more about Martín Yerovi
Show more Show less
Related Posts
Legislation on Higher Tariffs on China Seeks to Reduce U.S. Trade Deficit
May 12, 2023
Online Sellers Be Ware: Senate Reintroduces Digital Country-of-Origin Label Legislation
May 10, 2023
U.S. Customs and Border Protection (CBP) Release the Uyghur Forced Labor Prevention Act (UFLPA) Statistics Dashboard
April 20, 2023