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NY D84800

November 20, 1998

CLA-2-94:RR:NC:TA:349 D84800


TARIFF NO.: 9404.90.8522

Ms. Lynn Tang
US Kids Inc.
727 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of a comforter from China.

Dear Ms. Tang:

In your letter you requested a classification ruling.

The instant sample is a child's comforter which measures approximately 39 x 50 inches when opened. When folded up and zippered closed, the comforter takes the shape of a dog's head. The head measures approximately 20 x 20 inches. The outer shell of the comforter is made from 65 percent polyester and 35 percent cotton woven fabrics and it is stuffed with a polyester fiber filler. The whimsical dog's face appears as an applique at the center of the comforter when it is opened. The face has appliqued eyes, cheeks and nostrils, stuffed ears, and embroidered mouth. Other versions of this convertible comforter will feature bears, frogs, fish and chicks.

The applicable subheading for the comforter 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 ro 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 13.8 percent ad valorem.

The comforter falls within textile category designation 666. 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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