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NY C80070




October 23, 1997

CLA-2-94:RR:NC:TA:349 C80070

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Ms. Jodi Burch
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

RE: The tariff classification of a quilt and quilted sham from India.

Dear Ms. Burch:

In your letter dated September 29, 1997 you requested a classification ruling.

The submitted samples, identified as "Colorblock Quilt", are a patchwork quilt (sku#1271253) and a patchwork sham (sku#1271287). Both items are made from 100 percent cotton woven fabric stuffed with a cotton batting. Quilt stitching extends through all three layers. The edges on both items are capped with a fabric binding. The back portion of the sham has an overlapping flap closure. The submitted quilt measures 94 x 98 inches and the pillowsham measures 26 inches square. The quilt will also be made in a twin (sku#127126) and king size (sku#127261). The pillowsham will be made in a standard size (sku#1271279). As requested the submitted samples are being returned to you.

The applicable subheading for the quilt will be 9404.90.8020, 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: 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 duty rate will be 4.8 percent ad valorem.

The applicable subheading for the quilted sham will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The duty rate will be 4.8 percent ad valorem.

The quilt falls within textile category designation 362. The sham falls within textile category designation 369. Based upon international textile trade agreements quilts from India are subject to quota and the requirement of a visa. The pillowshams are subject only to 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 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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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