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NY M84335




June 29, 2006

CLA-2-63:RR:NC:N3:349 M84335

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020

Dana Waugh
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of quilts from India, China and Pakistan.

Dear Ms. Waugh:

In your letter dated June 16, 2006 you requested a classification ruling on behalf of Revman International.

You submitted samples of two quilt prototypes (A and B). The outer shell of the quilts will be made from 100 percent cotton woven fabric. They are stuffed with a polyester fill. Quilt stitching extends through all three layers. Prototype A has a patchwork face. The face fabric rolls over the back fabric to form a rolled edge or self finished edge. The face fabric extends approximately 3/8 inches over the back. This hem is held in place by a single stitch. Prototype B features a raw edge that is covered by a strip of bias binding, which may also be referred to as capping. The edge treatments on prototype A and B are not considered edging or trimming.

The applicable subheading for the quilts will be 9404.90.8020, 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 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.

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/.

Both quilts 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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