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NY L88251




November 14, 2005

CLA-2-63:RR:NC:N3:349 L88251

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Ms. Dana M. Martin
Allfreight International Inc./AFI (Calif) 2381 Rosecrans Ave. #100
El Segundo, CA 90245

RE: The tariff classification of comforters from China.

Dear Ms. Martin:

In your letter dated October 25, 2005 you requested a classification ruling on behalf of Standard Fiber Inc.

You submitted a sample of a comforter identified as “1” and a representative sample of comforter identified as “2”. The shell of both comforters is made from 100 percent cotton woven fabric. Comforter 1 is stuffed with a 75 percent down and 25 percent feather fill. Quilt stitching extends through all three layers. The edges are finished with a three-millimeter wide piping cord. This comforter measures 86 inches square.

Comforter 2 is filled with a blend of down, feather and polyester. Quilt stitching extends through all three layers. The edges are finished with a three-millimeter wide piping cord.

The applicable subheading for the both comforters will be 9404.90.8505, 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: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 12.8 percent ad valorem.

The comforters fall within textile category designation 362. 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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