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NY L84126




May 6, 2005

CLA-2-94:RR:NC:N3:349 L84126

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8522

Mr. Kirit D. Patel
Venus Home Fashions
25861 Wright Street
Foothill Ranch, CA 92610

RE: The tariff classification of comforters from China or Pakistan.

Dear Mr. Patel:

In your letter dated April 13, 2005 you requested a classification ruling.

The submitted samples are comforters. The outer shell of one comforter is made from 55 percent cotton and 45 percent polyester woven fabric. It is stuffed with 100 percent polyester filler. Quilt stitching extends through all three layers.

The outer shell of the second quilt is made from 100 percent polyester woven fabric. It is stuffed with polyester filler. Quilt stitching extends through all three layers. In your letter you indicate that the face of this comforter may or may not be brushed. The submitted comforters do not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.

The applicable subheading for the 55 percent cotton/ 45 percent polyester comforter will be 9404.90.8020, 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 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 applicable subheading for the 100 percent polyester comforter will be 9404.90.8522, 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: quilts, eiderdowns, comforters and similar articles with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.

The cotton/ polyester comforter falls within textile category designation 362. The polyester comforter 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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