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NY H84583




August 23, 2001

CLA-2-94:RR:NC:TA:349 H84583

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Ms. Joyce E. Jones
American Pacific Enterprises Inc.
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a quilt and a pillow sham from China, India and Pakistan

Dear Ms. Jones:

In your letter dated August 15, 2001 you requested a classification ruling.

You submitted a sample of a quilt and a quilted pillow sham. Both items are made from 100 percent cotton woven fabrics and are stuffed with a polyester fiberfill. The face of the quilt features a patchwork design made up from squares of fabrics printed in a variety of colors and patterns. In addition, the patchwork includes larger squares and strips of fabric that contain tufting in the form of flowers and stripes. The back of the quilt is plain and quilt stitching extends through all three layers. The quilt will be imported in twin, full, queen, king and California king sizes. The face panel of the quilted sham is made in the same manner and with the same fabrics as the quilt. The back of the sham is plain and features an overlapping flap closure. The sham is sewn to create a flange or picture frame effect. It will be imported in standard and king sizes.

The applicable subheading for the quilt will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.6 percent ad valorem.

The applicable subheading for the quilted sham will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The duty rate will be 4.6 percent ad valorem.

The quilt falls within textile category designation 362 and the sham falls within textile category designation 369. Based upon international textile trade agreements quilts from China and India are subject to quota and the requirement of a visa. Pillow shams from China are subject to quota and the requirement of a visa while shams from India are subject visa requirements. Products from Pakistan falling within categories 362 and 369-O are not subject to visa or quota restrictions.

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.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.

Sincerely,

Robert B. Swierupski
Director,

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