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NY 894400

February 17, 1994

CLA-2-94:S:N:N6:349 894400


TARIFF NO.: 9404.90.9050

Mr. Nathan Hedaya
Hedaya Brothers Inc.
255 18 St.
Brooklyn, NY 11215

RE: The tariff classification of a quilted patchwork pillowsham from China.

Dear Mr. Hedaya:

In your letter dated January 31, 1994, you requested a tariff classification ruling.

The submitted sample is a patchwork pillowsham made of 100 percent cotton woven fabric with a 100 percent polyester filler. It measures approximately 23-1/2 inches by 29-1/4 inches and has a zipper opening on the back to accommodate the insertion of a pillow. There is a 2 inch flange inserted into the seam of the sham in a manner similar to the way piping is inserted in a seam. The flange creates a picture frame effect. The front of the sham has a floral pattern wedding ring design and the back is plain.

The applicable subheading for the sham will be 9404.90.9050, 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 cotton. The rate of duty will be 14.5 percent ad valorem.

The pillowsham falls within textile category designation 369. 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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