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NY C84356

March 4, 1998

CLA-2-94:RR:NC:TA:349 C84356


TARIFF NO.: 9404.90.8505; 4202.92.3030

Ms. Lisa Chen
Unipac Shipping, Inc.
153-04 Rockaway Blvd.
2nd. Floor
Jamaica, NY 11434

RE: The tariff classification of a comforter and a bag from China.

Dear Ms. Chen:

In your letter dated February 6, 1998 you requested a classification ruling.

The outershell of the comforter is made from 100 percent cotton woven fabric. The comforter contains a polyester filler. The front portion has a puff type patchwork design composed of various prints. The edges are finished with a ruffle.

In your letter, you state that the submitted bag is made of polyvinyl chloride (pvc). The shopping bag is made from coated fabrics that were woven with 3 millimeter wide plastic strips. The coated side faces the inside of the bag. The bag measures 13 x 15.5 inches at the base and is 15.5 inches deep. It has self fabric handles.

The applicable subheading for the comforter will be 9404.90.8505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, and similar articles... with outer shell of cotton. The duty rate will be 13.8 percent ad valorem.

The applicable subheading for the bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface
of textile materials, other, other. The duty rate will be 19 percent ad valorem.

The comforter falls within textile category designation 362. The bag falls within textile category designation 670. 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.


Robert B. Swierupski

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