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NY C89371


July 21, 1998

CLA-2-94:RR:NC:TA:349 C89371

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8040

Ms. Khem Lall

Federated Merchandising Group

1440 Broadway

New York, NY 10018

RE: The tariff classification of bedspread and pillowsham from Israel.

Dear Ms. Lall:

In your letter dated June 18, 1998 you requested a tariff classification ruling.

Style number 5018090, is a quilted bedspread. The shell of the coverlet is made from 100 percent cotton woven fabric. The fabric is filled with a 100 percent polyester filler. Quilt stitching extends through all three layers. Sewn along each edge is a 6 inch wide flange creating a picture frame effect. This flange caps the raw edges of the quilted section. You indicate in your letter that the bedspread will be imported in 90 x 108, 96 x 104, 108 x 108 and 104 x 113 inch sizes. You will also be importing a matching pillowsham (Style no. 5003090). The sham will be imported in 20 x 26, 20 x 36 and 26 x 26 inch sizes. It is assumed that the sham will be constructed in the same manner as the bedspread. The sample will be returned as requested.

The applicable subheading for the bedspread and sham will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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.... other. The rate of duty will be 4.8 percent ad valorem.

Articles which are classifiable under subheading 9404.90.8040, HTS, which are products of Israel are entitled to duty free treatment under the treatment under the Israeli Free Trade Agreement upon compliance with all applicable regulations.

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,


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