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NY C81946




December 18, 1997

CLA-2-94:RR:NC:TA:349 C81946

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8522

Mr. Frank Spadaro
Spadaro International Services
156-15 146th Ave.
Jamaica, NY 11434-4260

RE: The tariff classification of a comforter from Pakistan.

Dear Mr. Spadaro:

In your letter dated November 18, 1997 you requested a classification ruling on behalf of Elsa Trading.

You submitted a representative piece of a comforter. The outershell of the comforter will be made from either a 100 percent cotton or a 100 percent man-made fiber woven fabric. It contains a polyester filler. The woven fabric is printed with a floral design. The raw edges of the comforter are finished with seam binding. This type of binding is not considered edging or trimming.

The applicable subheading for the cotton comforter 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdown, comforters and similar articles. The duty rate will be 4.8 percent ad valorem. The duty rate for 1998 will remain the same.

The applicable subheading for the man-made fiber comforter will be 9404.90.8522, 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 outer shell of man-made fibers. The duty rate will be 14.3 percent ad valorem. The duty rate for 1998 will be 13.8 percent ad valorem.

The man-made fiber comforter falls within textile category designation 666. Based upon international textile trade agreements man-made fiber comforters from Pakistan are subject 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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