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NY C87312

May 18, 1998

CLA-2-94:RR:NC:TA:349 C87312


TARIFF NO.: 9404.90.8020

Ms. Laura Proctor
J.C. Penny Purchasing Corporation
P.O. Box 1001
Dallas, Texas 75301-0001

RE: The tariff classification of a comforter from China.

Dear Ms. Proctor:

In your letter dated April 29, 1998 you requested a classification ruling.

The submitted sample, identified as lot numbers 900-8871 (twin size), 900-8889 (full size), 900-8897 (queen size) and 900-8905 (king size), is a comforter. Approximately one-third of the top surface of the comforter will be made from 100 percent cotton flannel fabric. The other two-thirds of the top surface of the comforter will be made from 75 percent acrylic and 25 percent polyester knit fleece fabric. The knit fleece fabric features a reindeer pattern. The bottom portion of the comforter is a solid color. That portion is made from 100 percent cotton flannel fabric. The item contains a polyester filler. All four edges are sewn and the comforter does not contain any embroidery, edging, trimming or piping. As requested the sample is being returned.

The applicable subheading for the comforter will be 9404.90.8020, 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... quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.8 percent ad valorem.

The comforter 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.


Robert B. Swierupski

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