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NY 881135




December 23, 1992

CLA-2-94:S:N:N6:349 881135

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8010; 9404.90.9060

Mr. Karl Levett
Austrade
630 Fifth Avenue, Suite 430
New York, N.Y. 10111-0094

RE: The tariff classification of a comforter and mattress pad/underblanket from Australia.

Dear Mr. Levett:

In your letter dated December 7, 1992 you requested a tariff classification ruling.

You submitted representative samples of a comforter and mattress pad/underblanket. The comforter is made of 100 percent cotton woven fabric with a wool filler. The edges are capped and the quilt stitching forms square patterns. The upper surface of the sheepskin mattress pad is made of knit pile wool fabric, the underside is made of 100 percent cotton woven fabric, and it is stuffed with a wool filler. The back has four elastic straps 1- 1/2 inches in width used to keep the pad in place.

The applicable subheading for the comforter will be 9404.90.8010, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the mattress pad/underblanket will be 9404.90.9060, which provides for mattress supports; articles for bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillow) fitted with springs or stuffed or internally
fitted with any material or of cellular rubber for plastics, whether or not covered: other: other: other... other: other. The rate of duty will be 14.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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