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NY J85491




June 23, 2003

CLA-2-94:RR:NC:TA:349 J85491

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522

Ms. Barbara Clausen
FedEx Trade Networks
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a quilted bed covering from China.

Dear Ms. Clausen:

In your letter dated May 29, 2003 you requested a classification ruling on behalf of Sheflex, Inc.

You submitted a small representative sample of a patchwork bed covering. The face is composed of 8-inch squares of various woven fabrics that are sewn together. The fabrics are stated to be made from 65 percent polyester and 35 percent cotton woven fabric. The back is a plain woven fabric stated to be made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a thin layer 100 percent polyester batting. Quilt stitching extends through all three layers. All four edges are sewn. Several of the squares on the face panel are embroidered and appliqued with ribbon roses. You indicate that this item will be imported in 80 x 108 9 (twin), 95 x 108 (full), 102 x 115 (queen) and 120 x 119 (king) inch sizes. In your letter you refer to this item as a patchwork quilt. The size indicates that this item is designed to cover the mattress, boxspring and extend to the floor. It is considered a bedspread. As requested the sample is being returned.

The applicable subheading for the patchwork bedspread will be 9404.90.9522, 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 man-made fibers. The duty rate will be 8 percent ad valorem.

The bed covering falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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