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June 17, 1999

CLA-2-94:RR:NC:TA:349 E82154


TARIFF NO.: 9404.90.8505

Mr. Richard Chen
R & H International Inc.
Two World Trade Center
18th Floor Suite 1880
New York, NY 10048

RE: The tariff classification of a down comforter from China.

Dear Mr. Chen:

In your letter dated May 24, 1999 you requested a classification ruling.

You submitted a sample of a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a 50 percent feather and 50 percent down fill. The comforter measures approximately 62 x 86 inches. There is a strip of piping inserted in the edge seams that extends approximately 3 millimeters from the seam. As requested the comforter is being returned.

The applicable subheading for the pillow 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 or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The rate of duty will be 13.6 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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