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NY M83719




June 13, 2006

CLA-2-94:RR:NC:N3:349 M83719

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 9404.90.8523

Kris Spurbeck
Target Customs Brokers Inc.
33 South 6th Street
Minneapolis, MN 55402

RE: The tariff classification of quilts from China.

Dear Ms. Spurbeck:

In your letter dated May 18, 2006 you requested a classification ruling on behalf of Target Stores.

The submitted samples, identified as 060010441 “chain stitch quilted coverlet” and 060010116 “embroidered rayon coverlet”, are considered quilts. The face side of item 060010441 is made from 100 percent silk woven fabric. The reverse side is made from 100 percent cotton woven fabric. It is filled with 50 percent cotton and 50 percent polyester batting. It is quilted with a chain stitch that extends through all three layers. All of the edges are finished and it has square corners.

The outer shell of item 060010116 is made from 100 percent rayon woven fabric. It is filled with a cotton batting. The item is quilted with an elaborate embroidered leaf design using a chain stitch. The elaborate chain stitch is considered embroidery. All the edges are finished and it has square corners. Both items will be imported in 86 x 92 inch full/queen size and 104 x 92 inch king size.

In your letter you suggest that items 060010441 and 060010116 should be classified under subheadings 9404.90.9522 and 9404.90.9523, HTSUS as other than quilts, eiderdowns and similar articles. The instant items are within the size range of quilts and do not contain features that would exclude classification as quilts.

The applicable subheading for style 060010116 will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for style 060010441 will be 9404.90.8523, HTSUS, 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 other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 12.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Item 060010116 falls within textile category designation 666. Item 060010441 falls within a subheading that is not assigned a textile category designation. 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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