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NY L83313




March 23, 2005

CLA-2-94:RR:NC:N3:349 L83313

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522

Mr. Jeffrey J. Walton
Department 7331MP
Sears Roebuck & Co.
3333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of a coverlet from China.

Dear Mr. Walton:

In your letter dated March 8, 2005 you requested a classification ruling.

The merchandise at issue, item # 60493, is a quilted coverlet. The outershell is made from 100 percent polyester woven fabric. It is stuffed with a polyester fiberfill. Quilt stitching extends through all three layers. The edges are finished with a strip of self-fabric. The coverlet measures approximately 100 x 103 inches. The coverlet features square corners on the top and rounded corners at the bottom.

In your letter you suggest that the quilted coverlet should be classified under subheading 9404.90.8522, HTS. The instant item is sized larger than a quilt or comforter and contains bedspread features.

The applicable subheading for the quilted coverlet 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 7.3 percent ad valorem..

The coverlet falls within textile category designation 666. Quota and visa 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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