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NY B85287

June 3, 1997

CLA-2-94:RR:NC:TA:349 B85287


TARIFF NO.: 9404.90.8040

Mr. James England
Blue Ridge Home Fashions, Inc.
6 Deer Drive - Route 3
Lexington, Virginia 24450

RE: The tariff classification of a featherbed from China.

Dear Mr. England:

In your letter dated April 30, 1997 you requested a classification ruling.

The submitted sample identified in your letter as a feather bed is considered a mattress topper rather than a mattress. The outer shell of this topper is made from 100 percent cotton woven fabric. It is filled with 95 percent goose feathers and 5 percent goose down. The edges are finished with a strip of piping which measures 3 millimeters. The submitted sample is twin size with a 5 inch high side wall and 5 inch high interior baffles. It will be available in other standard bedding sizes. This topper is designed to be placed on top of the primary sleeping surface to provide extra comfort and support. This item is commonly used in conjunction with a regular mattress. The applicable subheading for the mattress topper will be 9404.90.8040, 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... other. The duty rate will be 4.8 percent ad valorem.

The topper falls within textile category designation 369. 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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