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NY I86655




October 11, 2002

CLA-2-94:RR:NC:TA:349 I86655

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 9404.90.2000

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

RE: The tariff classification of comforter and cushions from China.

Dear Mr. Chiu:

In your letter dated September 14, 2002 you requested a classification ruling.

You submitted three samples. Style no. WGH22-191 is a comforter. The front portion of the outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. The back of the outer shell may be made from either 65 percent polyester and 35 percent cotton woven fabric or 100 percent polyester woven fabric. It is stuffed with a polyester filler. The front is decorated with ribbon that forms a square and floral design. In your letter, you indicate that the comforter may be imported individually or packed for retail sale with two pillow shams. For the purpose of this ruling it is assumed that the shams will be made from the same fabrics as the comforter.

Style no. WGK22-90 is a cushion. The outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. The instant sample is not stuffed however you indicate the imported item will contain a polyester filler. The edges of the cushion scalloped. An additional piece resembling a rose and petals has been sewn to the center of the front panel. The back features a zipper closure.

Style no. WGK22-55 is a cushion. It is comprised of two panels sewn together. The outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. The instant sample is not stuffed however you indicate the imported item will contain a polyester filler. The front panel is quilted. The edges of the cushion are scalloped. The back panel has an opening along the back with a tie string closure.

The applicable subheading for the comforter (whether imported separately or packed as a set with shams) 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 cushions will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The comforter falls within textile category designation 666. If imported with pillow shams, the shams fall within the same textile category. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. The cushions fall under a subheading that is not assigned a textile category and are therefore not subject to quota or visa restrictions.

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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