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NY F85322

April 21, 2000

CLA-2-94:RR:NC:TA:349 F85322


TARIFF NO.: 9404.90.9523; 6304.99.6030

Mr. Murray Massre
Fino Lino Inc.
39 Cindy lane
Ocean Township, NJ 07712

RE: The tariff classification of a coverlet and shams from China

Dear Mr. Massre:

In your letter dated April 4, 2000 you requested a classification ruling.

You submitted a sample of a coverlet and sham. The queen size coverlet is composed of a 100 percent silk woven fabric face, a thin layer of polyester fill and a 100 percent polyester backing fabric. This nonreversible bedspread is framed on the bottom and sides with a 4-inch wide flange of the silk fabric. The 94 x 98 inch coverlet is quilted through all three layers. This item will also be made in a 110 x 98 inch king size.

The quilted shams are made from the same fabrics as the coverlet. The submitted sample is sized to fit an 18-inch square cushion. The quilted front panel features the same construction as the coverlet while the back is a single layer of silk fabric. The back contains a zippered opening. A two inch wide flange finishes the edges creating a picture frame effect. The quilted shams will be sized to fit a standard size bed pillow, a 26-inch square Euro pillow, an 18-inch square cushion and a 12 x 16 inch cushion. The shams for the 18 x 18 and 12 x 16 inch cushions are more akin to the cushion covers of heading 6304 rather than the bedding articles of heading 9404. As requested, the samples will be returned.

The applicable subheading for the standard size pillow sham, the Euro size pillow sham and the quilted coverlet will be 9404.90.9523, 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: other: other: other with outer shell of other textile materials: containing 85 percent or more by weight of silk or silk waste. The applicable rate of duty is 10.2 percent ad valorem.

The applicable subheading for the 18 x18 and 12 x 16 inch shams will be 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted crocheted, of other textile materials: other: other other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.5 percent ad valorem.

The above subheadings are not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

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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