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NY L81109




December 14, 2004

CLA-2-94:RR:NC:TA:349 L81109

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020

Ms. Joyce E. Jones
American Pacific
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a quilt from China, Pakistan, India.

Dear Ms. Jones:

In your letter dated November 24, 2004 you requested a classification ruling.

You submitted a mockup sample of a quilt. The shell of the quilt is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The face of the quilt features solid color patchwork squares. The serged seams of the squares are exposed on the surface of the face side. The seams are finished with a contrasting color stitch. The quilt does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The applicable subheading for the quilt will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 percent ad valorem.

The quilt falls within textile category designation 362. Quota and visas status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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