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NY J88296




September 25, 2003

CLA-2-94:RR:NC:TA:349 J88296

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9505

Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a quilted sham India.

Dear Ms. Lall:

In your letter dated September 3, 2003 you requested a classification ruling.

The instant sample, identified as Item 9060983790, is a quilted pillow sham. The front panel is comprised of two top cutwork layers sewn together, stuffing and a back layer. Spiral and X-shaped designs are cut out of the top fabric layer and the cut edges are sewn to the second fabric layer. This process is a form of reverse applique known as cut-through applique. The layers are made from 100 percent cotton woven fabric stuffed with a cotton batting. Quilt stitching extends through all four layers. The back panel is not stuffed and is made from cotton woven fabric. Three sides are stitched and the fourth has a zipper closure. The sham has boxed edges and measures 20 x 28 inches. As requested the sample is being returned.

The applicable subheading for the quilted sham will be 9404.90.9505, 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 with outer shell of cotton. The duty rate will be 8 percent ad valorem.

The quilted sham falls within textile category designation 369. Based upon international textile trade agreements products from India 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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