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NY N007051




March 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of comforters from China

Dear Ms. Whitley:

In your letter dated February 7, 2007 you requested a classification ruling.

You will be importing three comforters that are identified as item #’s LS0736A (400 TC), LS 0736B (300 TC) and LS0736C (350 TC). Photos of the comforters were submitted with your request. The outer shell of the comforters is made from 100 percent cotton woven fabric. They are filled with 75 percent down and 25 percent feather. Item #’s LS0736A and LS0736C both feature a self-piping along the edges. Item # LS0736B has a double stitch edge.

The applicable subheading for all of the comforters will be 9404.90.8505, 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 cotton. 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/.

The comforters fall within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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