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NY N010491




May 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Melissa Hermann
William-Sonoma, Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111

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

Dear Ms. Hermann:

In your letter dated April 13, 2007 you requested a classification ruling.

The submitted samples are referred to as “Reversible Velvet Silk Cotton Quilt and Quilted Sham”. The face of the quilt and sham is made from a 100 percent cotton velvet like fabric. The reverse side is made from 55 percent silk and 45 percent cotton woven fabric. Both items are stuffed with a cotton batting. The cotton velvet like fabric forms a 6-inch wide border on both sides of the quilt. A cotton velvet capping or binding finishes the edge of the sham. The sham features a side closure. After importation, the cotton velvet side may be monogrammed at the consumer’s request. It is our opinion that the cotton velvet side conveys the essential character of the quilt and quilted sham.

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 quilted 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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