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NY C80024

October 21, 1997

CLA-2-94:RR:NC:TA:349 C80024


TARIFF NO.: 9404.90.8522

Mr. Michael Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, New York 11001

RE: The tariff classification of an infant quilt from Spain.

Dear Mr. Spano:

In your letter dated September 24, 1997 you requested a tariff classification ruling.

Style number 101, is a reversible infant quilt. One side is made from 100 percent cotton flannel fabric while the other is made from 53 percent acrylic and 47 percent polyester fleece fabric. It contains a 100 percent polyester filler. Quilt stitching extends through all three layers. The edges are capped with a black woven fabric. The flannel side has a black and white check design. The fleece side is cream with a black snowflake design. It measures approximately 28 x 37 inches. This item is intended to be used on an infant crib or a carriage. The applicable subheading for the quilt will be 9404.90.8522, 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: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The duty rate will be 14 percent ad valorem.

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.


Robert B. Swierupski

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