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NY M85831




August 25, 2006

CLA-2-94:RR:NC:N3:349 M85831

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020

Erin Giang
E & E Co. Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a comforter from China.

Dear Ms. Giang:

In your letter dated August 15, 2006 you requested a classification ruling.

The submitted sample is a comforter. The face panel of the comforter is made from 100 percent cotton woven fabric. The back panel is made from 60 percent cotton and 40 percent polyester woven fabric. It is stuffed with polyester filler. The center of the face panel contains 13 rows of overlock stitched edges. The stitching holds two cut edges together. This stitching is not considered embroidery.

The applicable subheading for the comforter 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/.

The comforter falls 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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