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NY B88498

September 5, 1997

CLA-2-94:RR:NC:TA:349 B88498


TARIFF NO.: 9404.90.8020

Ms. Angie Wong
Tung Ming (U.S.) Inc.
2125 Center Ave., Suite 304
Fort Lee, NJ 07024

RE: The tariff classification of a quilt from China

Dear Ms. Wong:

In your letter dated August 6, 1997 you requested a classification ruling.

You submitted a fabric swatch and a photocopy of a picture of an item referred to as a "100% Cotton Woven Waffle Quilted Coverlet". The fabric swatch represents the top layer of this item. It is made from 100 percent cotton yarns in a honeycomb weave which gives the fabric a waffle appearance. The middle layer will be a polyester fiber fill and the bottom layer will be a cotton fabric. All three layers are quilted together in a box pattern. Piping is inserted along the scalloped edges. You have indicated that the piping will be less than 6.35 millimeters. This item will be imported in 64 x 90 inch twin, 86 x 94 inch full/queen and 102 x 94 inch king sizes.

The applicable subheading for the quilt will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: 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 4.8 percent 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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