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NY C89852


July 29, 1998

CLA-2-94:RR:NC:TA:349 C89852

CATEGORY: CLASSIFICATION

TARIFF NO.:9404.90.8505; 9404.90.8020

Ms. Heather Hick

Computrex Logistics

P.O. Box 24302

Louisville, KY 40224

RE: The tariff classification of various quilts from China.

Dear Ms. Hick:

In your letter dated June 2, 1998 you requested a classification ruling.

The submitted quilts have a outer shell made from 100 percent cotton woven fabrics and they contain a polyester filler. Quilt stitching extends through all three layers. Style "Weeping Cherry-DS101" measures 90 x 100 inches and has scalloped edges. The front portion features an appliqued tree with birds on the branches and the words "Weeping Cherry". It also contains embroidery. The back portion is a printed fabric.

Style "Leah's Wedding Ring-DS106" has scalloped edges. The front portion of the quilt represents a traditional patchwork wedding ring design. The design is created by sewing together various pieces of floral printed fabrics. The back portion features a floral printed fabric.

Style "Mariner's Compass-DS104" measures 90 x 100 inches and has scalloped edges. The top of the quilt contains a patchwork compass design created by piecing together variously sized and shaped pieces of solid and printed fabrics. The bottom portion is a solid color.

The top portion of Style "DS-102" features a floral patchwork design created by piecing together fabrics cut into the shapes of petals and leaves. The leaves and petals contain embroidery. The bottom portion is a printed fabric. The edges of this quilt are also scalloped.

Style number "DS-107" is a patchwork quilt with scalloped edges. The design on the front portion of the quilt is created by piecing together a variety of rectangular and square shapes in solid and printed fabric. The bottom portion is a printed fabric with a star design.

The applicable subheading for Styles "Weeping Cherry-DS101" and "DS-102" will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for 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, and similar articles... with outer shell of cotton. The duty rate will be 13.8 percent ad valorem.

The applicable subheading for Styles "Leah Weeding Ring-

DS106", "Mariners Compass-DS104" and "DS-107" will be 9404.90.8020,(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.

All the comforters fall within textile category designation 362. 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 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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