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January 13, 1999

CLA-2-94:RR:NC:TA:349 D86292


TARIFF NO.: 9404.90.8505

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, New York 10580-1450

RE: The tariff classification of a crib quilt from India.

Dear Ms. Ornstein:

In your letter dated December 22, 1998 you requested a classification ruling.

The instant sample, Style LV# 945Y, referred to as a quilted throw is an infant’s crib quilt. The outer shell is made from 100 percent cotton woven fabric and it is stuffed with a cotton filler. Quilt stitching extends through all three layers. The front is appliqued with the letters of the alphabet and a representation of each letter. The letters and representations contain embroidery. The quilt also features a border with a patchwork design of various square pieces of floral prints. The edges are finished with a strip of fabric. The quilt measures 37 x 46 inches which falls within an infant’s crib quilt size.

The question of classification for Style LV#0828 is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

The applicable subheading for the crib quilt will be 9404.90.8505, 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 cotton. The duty rate will be 13.6 percent ad valorem.

The quilt falls within textile category designation 362. Based upon international textile trade agreements products of India 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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