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NY A80248

March 6, 1996

CLA-2-94:RR:NC:TP:349 A80248


TARIFF NO.: 9404.90.8020

Mr. Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th. Street
Brooklyn, New York 11215

RE: The tariff classification of a quilt from China.

Dear Mr. Hedaya:

In your letter dated February 12, 1996 you requested a classification ruling.

The submitted sample is a patchwork quilt. The exterior is made of 100 percent cotton woven fabric with a polyester filler interior. This item measures 35 x 45 inches and the face contains a star patchwork design. Located on the backside of the article is a rod pocket used to accommodate a dowel or rod.

In your letter, you refer to this item as a patchwork wall hanging and indicate the 2-1/2 rod pocket located on the back is to accommodate a dowel or rod for hanging this item on a wall. Headquarter Ruling Letter(HRL) 957546 dated June 2, 1995 addressed a similar issue. The HRL stated in part..."In our opinion the subject merchandise, comprised of three layers, held together by stitching measuring 43 inches in length and 32 inches in width, is perfectly suited to serve as a quilt. The presence of a rod pocket is a convenience to the purchaser and is not determinative of the classification." In HRL 958064 dated June 13, 1995 a similar quilt imported by your firm was reexamined. Customs stated the following: "The subject article measures 35 x 45 inches and as there is no standard size for crib bedding, we believe that it is suited to serve as a crib size quilt for certain crib mattresses. Consequently, the subject article is properly classifiable under Heading 9404, HTSUSA, as a quilt." The applicable subheading for the quilt will be 9404.90.8020, 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: 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 4.9 ad valorem.

The quilt falls within textile category designation 362. 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. 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 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 212-466-5854.


Roger J. Silvestri

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