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NY 897073

May 4, 1994

CLA-2-94:S:N:N6:349 897073


TARIFF NO.: 9404.90.9022

Ms. Jennifer Scott
Expeditors International of Washington, Inc. P.O. Box 69620
Seattle, Washington 98168-6920

RE: The tariff classification of a bear comforter from China.

Dear Ms. Scott:

In your letter dated April 12, 1994, on behalf of The Brass Key you requested a tariff classification ruling.

The submitted sample is a prototype of a comforter which when folded up fits inside a small bear. Both the comforter and bear are made of 60 percent polyester and 40 percent cotton woven fabric with a polyester filler. When opened the comforter measures 30 inches by 30 inches. The fabric bear appears on one side of the article when it is opened. As requested in your letter the sample is being returned.

The applicable subheading for the comforter will be 9404.90.9022, Harmonized Tariff Schedule of the United States (HTS), 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 man-made fibers. The rate of duty will be 14.5 percent ad valorem.

The comforter falls within textile category designation 666. Based upon international trade agreements, products of China are subject to visa and quota requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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