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NY 812571

August 3, 1995

CLA-2-94:S:N:N6:349 812571


TARIFF NO.: 9404.90.9555

Mr. William J. Cornell
Pembroke Mills Ltd.
444 Madison Avenue
New York, NY 10022

RE: The tariff classification of a quilted bedspread and pillowshams from China.

Dear Mr. Cornell:

In your letter dated June 25, 1995 you requested a classification ruling.

You submitted a red colored quilted bedspread and two standard pillowshams. All items are made of 100 percent polyester woven fabric with a polyester filler. The bedspread will be manufactured in both full or queen size. The spread and shams contain ruffles, heart shaped appliques, and embroidery.

In your letter you refer to this bedspread and pillowhams as a set. Please note, in order to qualify as a set:

1- The components of the set must consist of at least two different articles which are, prima facie, classified in different headings;

2- Put together to meet a particular need or carry out a specific activity;

3- Must be packaged for sale directly to users without repacking.

In this case the submitted samples do not meet the qualifications of "goods put up in sets for retail sale" since the bedspread and pillowshams are classifiable under the same subheading.

The applicable subheading for the quilted bedspread and pillowshams will be 9404.90.9555, 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: other: of man-made fibers. The duty rate will be 13.8 percent ad valorem.

The bedspread and pillowshams fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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
New York Seaport

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