Sept. 22 CBP Bulletin Proposes to Revoke Ruling on an Unfinished Quilted Pillow Shell
In the Sept. 22 Customs Bulletin (Vol. 55, No. 37), CBP published a proposal to revoke a ruling on an unfinished quilted pillow shell.
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Comments on Proposals Due Oct. 22
CBP said consideration will be given to any written comments received by Oct. 22 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Unfinished Quilted Pillow Shell
| Item: An unfilled pillow shell consisting of two quilted panels joined by a 1.5 inch wide side gusset. A strip of piping is inserted into the seams. The outer surface of the panels and the sidegusset are made from 100 percent cotton woven fabric. The panels are backed with a nonwoven fabric and filled with polyester batting. The three layers are quilted together. There is a 16 inch wide unfinished opening along one side. One panel features an embroidered logo. After importation the unfilled main chamber will be stuffed, sewn closed and finished. |
| Current: 9404.90.10, 5.3%, "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: Pillows, cushions and similar furnishings: Of cotton.” |
| Proposed: 6307.90.89, 7%, "Other made up articles, including dress patterns: Other: Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton.” |
| Reason: The quilted pillow shell was not fitted with springs or internally stuffed or fitted with any material, and therefore cannot be considered an article of bedding or similar furnishing classifiable in heading 9404. |
| Proposed for revocation: NY N236267, dated Dec. 19, 2012 |
| Proposed new ruling: HQ H285436 |