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NY E88661




November 10, 1999

CLA-2-94:RR:NC:TA:349 E88661

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8536

Mr. Dave Wright
Sunham Home Fashions
308 5th Avenue
New York, NY 10001

RE: The tariff classification of quilts and pillow shams from China.

Dear Mr. Wright:

In your letter dated September 21, 1999, received by this office on October 13, 1999, you requested a classification ruling.

You submitted samples of patchwork quilts and quilted shams. The patchwork shell of the quilts and shams is made from 55 percent ramie and 45 percent cotton woven fabrics. It is stuffed with a 100 percent polyester filler. Quilt stitching extends through all three layers of the quilts and the front panel of the shams. The shams feature an overlapping flap closure. One of the submitted quilts and shams is referred to as style #641 “Delft”. The top portion of this style represents a traditional patchwork known as the “double wedding ring”. The design is created by sewing together various pieces of floral printed fabrics. The back portion is a solid white. The edges of the quilt are scalloped. The top portion of the other quilt and sham features a patchwork design that is created by sewing together various square and rectangular pieces of printed fabrics. The back portion is white. The quilts and shams were submitted packed for retail sale and meet the criteria of “goods put up sets for retail sale”. As requested the samples are being returned.

The applicable subheading for the quilt and sham set will be 9404.90.8536, 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 material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of other textile materials: other. The duty rate will be 13.6 percent ad valorem.

If however, you intend to import the quilts and shams separately and not as a retail set, the quilts will be classified in the above subheading while the applicable subheading for the shams will be 9404.90.9560, 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 material or of cellular rubber or plastics, whether or not covered: other: other: other: other other. The duty rate will be 10.9 percent ad valorem.

The quilts and shams whether packed as a set or imported separately fall within textile category designation 899. Based upon international textile trade agreements products of China are subject to 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.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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