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NY I88345





December 3, 2002

CLA-2-94:RR:NC:TA:349 I88345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9536; 9404.90.8536

Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

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

Dear Mr. McClure:

In your letter dated November 15, 2002 you requested a classification ruling.

You submitted a sample of a standard size quilted pillow sham. You indicate that you will also import a quilt. A sample of the quilt was not submitted. The outer shell of sham is made from 55 percent linen and 45 percent cotton woven fabric. The front panel is stuffed with a cotton batting and quilted. The back panel features an overlapping flap closure. The face side of the sham features embroidery. The sham will be imported in a standard and Euro size. The quilt will be made from the same fabric and contain the same batting as the sham. It will also feature embroidery. The quilt will be available in queen and king sizes.

The applicable subheading for the pillow sham will be 9404.90.9536, 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: other with outer shell of other textile materials: other. The duty rate will be 8.7 percent ad valorem.

The applicable subheading for the quilt will be 9404.90.8536, 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: other. The duty rate will be 13.1 percent ad valorem.

The quilted pillow sham and quilt fall within textile category designation 899. Based upon international textile trade agreements products of China are 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 646-733-7078.

Sincerely,

Robert B. Swierupski
Director,

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