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NY I83203




July 16, 2002

CLA-2-94:RR:NC:TA:349 I83203

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505; 9404.90.9505

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901 Gantz Road, Suite A
Grove City, OH 43123

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

Dear Ms. Jones:

In your letter dated June 19, 2002 you requested a classification ruling.

You submitted a representative sample of a patchwork pillow sham and quilt. The outer shell of the both items is made from 100 percent cotton woven fabric. The quilt and the front panel of the sham are stuffed with polyester fiber filler that is backed with a woven fabric. Quilt stitching extends through all three layers. The front panel has a patchwork design of various printed triangles. Decorative knotted tufts of yarn have been randomly sewn across the surface. The back fabric of the sham and quilt is printed with a checkered pattern. The edges of the sham and quilt are finished with a strip of binding fabric. As requested the sample is being returned.

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

The applicable subheading for the pillow sham will be 9404.90.9505, 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 with outer shell of cotton. The duty rate will be 8.7 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 the quilt from China is 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.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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