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NY H86038

December 14, 2001

CLA-2-94:RR:NC:TA:349 H86038


TARIFF NO.: 9404.90.8040

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of a quilted bedspread from China.

Dear Ms. Hubbard:

In your letter dated December 5, 2001 you requested a classification ruling.

The submitted sample, described as JCPenney retail and catalog lot numbers 703-5300 (twin), 703-5301 (full), 703-5302 (queen) and 703-5303 (king), is a quilted bedspread. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with polyester filler. The front portion of the quilt represents a traditional patchwork wedding ring design. The design is created by sewing together various pieces of floral printed fabrics. The back portion is a solid fabric. The top edge is straight with square corners. The other three sides feature a scalloped edge. It will be imported in four sizes 80 x 110, 96 x 110, 102 x 118 and 120 x 118 inches. As requested the sample is being returned.

The applicable subheading for the quilted bedspread will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.6 percent ad valorem.. Effective 2002 the duty rate will be 4.5 percent ad valorem.

The bedspread falls within textile category designation 369. 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.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 646-733-3043.


Robert B. Swierupski

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