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April 19, 1999

CLA-2-94:RR:NC:TA:349 D89612

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Ms. Thea Costabile
Patrick Powers Customs Brokers Inc.
Post Office Box 300155
JFK Airport Station
Jamaica, New York 11430

RE: The tariff classification of a quilt and pillow sham from China.

Dear Ms. Costabile:

In your letter dated March 19, 1999 you requested a classification ruling on behalf of J.C. Penny Purchasing Corp.

The submitted sample item YM 158 is a patchwork quilt. The patchwork shell of the quilt is made from 100 percent cotton woven fabrics. It is stuffed with a 100 percent polyester filler. Quilt stitching extends through all three layers of the quilt. The edges of the quilt are finished with a strip of fabric which covers the raw edge. The quilt measures 87 inches square. In your letter you indicate you will be making and importing a pillow sham which will be identical in construction to the quilt. As requested the quilt is 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 6.35mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the quilted pillow 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 6.35mm or applique work other. The duty rate will be 4.7 percent ad valorem.

The quilt falls within textile category designation 362. The pillow sham falls within textile category designation 369. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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