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NY I85863




September 27, 2002

CLA-2-94:RR:NC:TA:349 I85863

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 9404.90.9522; 6304.93.0000

Mr. Paul Chiu
Paul Chiu Co., Inc.
267 Fifth Avenue
New York, NY 10016

RE: The tariff classification of a comforter, sham, comforter set, bedspread set and cushion cover from China.

Dear Mr. Chiu:

In your letter dated September 4, 2002 you requested a classification ruling.

You submitted a photograph of bedding and representative samples of a quilted sham and flower cushion. You will also import a comforter, comforter set and bedspread set, however samples were not submitted. The outer shell of the comforter is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester filler. The comforter will be available in a 68 x 86, 86 x 86 and 88 x 104 inch size.

The outer shell of the quilted sham is made from 65 percent polyester and 35 percent cotton woven fabric. The face of the sham is stuffed with a polyester filler and quilted. It has a zipper closure. The top portion is printed with a flower and contains embroidery. The sham will be available in a 21 x 27 and 21 x 37 inch size.

The comforter set will include a comforter and one or two pillow shams. The items will be made in the same manner as above. The set will be available in a 68 x 86, 86 x 86 and 88 x 104 inch size. They will be packaged together at time of import for retail sale.

The bedspread set will include a quilted bedspread and pillow shams. The bedspread will be made from the same fabric as the sham above. The edges will be scalloped and it will be printed with flowers and includes embroidery. The twin size set will only have one sham.

The flower cushion is made to resemble a flower with multiple layers of fabric representing the petals. The outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. The back features a zipper closure. Although referred to as a cushion, you have indicated that the cover will be imported empty and will be filled in the United States.

The applicable subheading for the comforter and comforter sham set will be 9404.90.8522, 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 man-made fibers. The duty rate will be 13.1 percent ad valorem.

The applicable subheading for the quilted pillow sham and quilted bedspread sham set will be 9404.90.9522, 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: other... with outer shell of man-made fibers. The duty rate will be 8.7 percent ad valorem.

The applicable subheading for the flower cushion cover will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem.

The comforter, pillow sham, cushion cover, comforter and bedspread sets fall within textile category designation 666. Based upon international textile trade agreements products of China 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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