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NY 816472




November 29, 1995

CLA-2-94:RR:NC:TP:349 816472

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

Mr. Robert Leu
Teramax, Inc.
P.O. Box 452273
Garland, TX 75045-2273

RE: The tariff classification of a convertible comforter from China

Dear Mr. Leu:

In your letter dated November 1, 1995 you requested a classification ruling.

You submitted a sample which is referred to as "Cuddle Toy". When opened, the item is an approximately 39 x 52 inch comforter that features a large applique at the center of one side. The applique contains embroidery, stuffed ears, additional applique work and is made to resemble the face of a bulldog. When folded up and zippered closed, the item takes on the appearance of a bulldog's head and measures approximately 18 x 20 inches. Other versions of this convertible comforter will feature vegetables, fruit, fish and different animals. The comforter has an outer shell made from a 65 percent polyester and 35 percent cotton woven fabric and it contains a polyester filling. Although you refer to this item as a toy, it is the position of the Customs Service that it will be chiefly used in its open state as a comforter. The sample is being returned as requested.

The applicable subheading for the comforter will be 9404.90.8522, 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: other: quilts, eiderdowns, comforters and similar articles... with an outer shell of man-made fibers. The duty rate will be 14.3 percent ad valorem.

The comforter falls within textile category designation 666. 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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