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NY M85015




July 31, 2006

CLA-2-94:RR:NC:N3:349 M85015

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Bing Hsu
Textiles Plus, Inc.
410 Cloverleaf Dr.
Baldwin Park, CA 91706

RE: The tariff classification of a pillow sham and quilt from China.

Dear Mr. Hsu:

In your letter dated July 12, 2006 you requested a classification ruling.

The submitted samples are a quilted sham and quilt. The outer shell of both items is made from 100 percent cotton woven fabric. The quilt is stuffed with a cotton filler. Only the face of the sham is stuffed with a cotton filler. Quilt stitching extends through all three layers of the quilt and the face of the sham. One side of the quilt features a floral printed fabric and the reverse side has a large center square with a striped design. The face of the sham has the same floral printed fabric as the quilt. The back of the sham contains an overlapping flap closure that is made from a striped fabric. Both the quilt and sham have scalloped edges.

The applicable subheading for the quilt 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 springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: 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 duty rate will be 4.4 percent ad valorem.

The applicable subheading for the pillow sham will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate 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/.

The quilt falls within textile category designation 362. The pillow sham falls within textile category designation 369. 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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