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NY H86497

January 9, 2002

CLA-2-94:RR:NC:TA:349 H86497


TARIFF NO.: 9404.90.8505

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

RE: The tariff classification of a quilt from China.

Dear Ms. Jones:

In your letter dated December 14, 2001 you requested a classification ruling.

You submitted a sample of a quilt. The outer shell of the quilt is made from 100 percent cotton woven fabric. It is stuffed with a 75 percent down and 25 percent feather fill. Quilt stitching extends through all three layers. The front side features appliques and embroidery. The back is plain. All of the edges are hemmed. The quilt will be made in standard bedding sizes. As requested the sample is being returned.

The applicable subheading for the quilt 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: other: other: quilts, eiderdowns, comforters and articles with outer shell of cotton. The duty rate will be 13.1 percent ad valorem.

The quilt 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.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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