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NY F81443

January 19, 2000

CLA-2-94:RR:NC:TA:349 F81443


TARIFF NO.: 9404.90.2000

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, NY 10004

RE: The tariff classification of a nap mat from China.

Dear Mr. Peterson:

In your letter dated December 28, 1999 you requested a classification ruling on behalf of Dolly, Incoporated.

The submitted sample is a nap mat. The outer shell of the mat is made from 65 percent polyester and 35 percent cotton woven fabric. It stuffed with a100 percent polyester filler. The fabric features a printed floral design. The rectangular mat measures 21 x 52 inches. One end of the nap mat forms a pillow that measures 10 inches in length, 21 inches in width and is approximately 3.5 inches thick at its thickest point. A blanket is sewn along one side of the mat’s entire length. The blanket is made from 100 percent polyester knit fabric. It is heavily napped on both sides and measures 32 x 39 inches. The edges are finished with a strip of woven fabric. This mat is designed to be rolled up and it features a carrying handle, straps and hook and loop fasteners. As requested the sample is being returned.

The applicable subheading for the nap mat will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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.gov. In addition, 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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