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NY N007989




March 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522; 9404.90.8522

Rebecca Truitt
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a quilted sham and quilted coverlet from India

Dear Ms. Truitt:

In your letter dated March 6, 2007 you requested a classification ruling.

The submitted samples are a standard quilted pillow sham (ROU57QU514) and queen quilted coverlet (ROU34QU514). You will also import a king coverlet (ROU36QU514) with the same construction. The face of the pillow sham is comprised of 85 percent rayon and 15 percent polyester woven fabric and a cotton filler. Quilt stitching extends through all three layers. The back panel is made from a cotton woven fabric and it features an overlapping flap closure. The quilted coverlet is made from 85 percent rayon and 15 percent polyester woven fabric. It is stuffed with cotton filler. Quilt stitching extends through all three layers. All of the edges of the coverlet are finished and it has square corners.

The applicable subheading for the quilted pillow sham will be 9404.90.9522, 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 with outer shell of man-made fibers. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the quilted coverlet will be 9404.90.8522, HTSUS, that 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.

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 quilted coverlet and pillow sham fall within textile category 666. 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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