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NY G80792




September 14, 2000

CLA-2-94:RR:NC:TA:349 G80792

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8523

Ms. Nancy Morgan
Dream Sacks, Inc.
271 Morton Street
Ashland, OR 97520

RE: The tariff classification of a comforter from China.

Dear Ms. Morgan:

In your letter dated August 21, 2000 you requested a classification ruling.

You submitted a sample of a comforter. The outer shell is made from 100 percent silk woven fabric. It is stuffed with a silk filler. It will be imported in the following sizes: twin 68 x 88 inches, full/queen 88 x 92 inches and king 92 x 107 inches. Quilt stitching extends through all three layers. As requested the sample is being returned.

The applicable subheading for the silk comforter will be 9404.90.8523, 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 13.5 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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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