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NY L80145





October 20, 2004

CLA-2-94:RR:NC:TA:349 L80145

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8040; 9404.90.9505; 6303.91.0010; 9404.90.1000

Mr. Jack Franco
Elite Group Marketing Corp.
DBA Primrose Home Fashions/ Sleepquarters 545 Kearny Ave.
Kearny, NJ 07032

RE: The tariff classification of a quilted bedspread, quilted sham, drape and pillows from China.

Dear Mr. Franco:

In your letter dated October 4, 2004 you requested a classification ruling.

You submitted a sample of a quilted bedspread, quilted sham and window valance. The face of the quilted bedspread is made from 56 percent cotton and 44 percent polyester woven printed fabric. The back portion of the spread is made from a woven blend of 50 percent polyester and 50 percent cotton fabric. The bedspread is stuffed with a polyester filler. Quilt stitching extends through all three layers. All the sides are hemmed. The top corners are square and the bottom corners are rounded. The submitted sample labeled king size measures approximately 97 x 114 inches. Per telephone conversation you stated the bedspreads will be imported in the following four sizes: full 96 x 110 inches, queen 118 x 102 inches, king 118 x 120 inches and California king 114 x 122 inches. The bedspread does not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.

The quilted sham is made from the same fabrics as the bedspread. It measures approximately 26 x 33 inches. The edges are finished with a piping cord. The back of the sham features an overlapping flap closure.

The valance is made from 56 percent cotton and 44 percent polyester woven fabric. The fabric is printed with a floral pattern. The rectangular valance measures approximately 19 x 85 inches and features a rod pocket. You will also import a drape made from the same fabric as the valance. The drape will measure 84 x 88 inches.

The outer shell of the pillows and neck roll will be made from 56 percent cotton and 44 percent polyester woven fabric. They are stuffed with a polyester filler. The pillows will measure 18 inches square and the neck roll will measure 7 x 14 inches. The edges of the pillow and the ends of the neck roll will be finished with a piping cord.

The applicable subheading for the quilted bedspread will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.4 percent ad valorem.

  The applicable subheading for the quilted sham will be 9404.90.9505, 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 7.3 percent ad valorem.

The applicable subheading for the valance and drape will be 6303.91.0010, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton window curtains (including drapes) and window valances. The rate of duty will be 10.3 percent ad valorem.

The applicable subheading for the pillows and neck roll will be 9404.90.1000, 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: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.3 percent ad valorem.

All of the items fall within textile category designation 369. 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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