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NY I80822




May 10, 2002

CLA-2-94:RR:NC:TA:349 I80822

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Ms. Janet Stevens
Sabtex Ltd.
725 River Road, Suite 60
Edgewater, NJ 07020

RE: The tariff classification of a comforter from Pakistan.

Dear Ms. Stevens:

In your letter dated April 17, 2002 you requested a classification ruling.

The instant sample, described as “Melissa” pattern, is a twin size comforter. The outer shell is made from 55 percent cotton and 45 percent polyester woven fabric. The fabric on one side is printed with a floral pattern and the reverse with a floral and stripe pattern. The comforter is stuffed with a polyester filler. A 3-1/2 inch ruffle has been inserted in the edge seam.

The applicable subheading for the comforter will be 9404.90.8505, 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: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13.1 percent ad valorem.

The comforter falls within textile category designation 362. Based upon international textile trade agreements products of Pakistan are not subject to quota or visa requirements.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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