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NY H86688

January 16, 2002

CLA-2-94:RR:NC:TA:349 H86688


TARIFF NO.: 9404.90.8020

Ms. Khemoutie Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a quilt from India.

Dear Ms. Lall:

In your letter dated January 9, 2002 you requested a classification ruling.

The submitted sample, identified as Item # 9061000090A, is a crib quilt. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a cotton filler. The top panel features a star patchwork design. The back is a solid color. The quilt measures approximately 26 x 38 inches. The edges are finished with a strip of binding fabric referred to as capping. This capping covers the raw edge and is not considered a form of embroidery, lace, braid, edging, trimming, piping or applique work. As requested the sample is being returned.

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 containg 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 4.5 percent ad valorem.

The crib quilts falls within textile category designation 362. Based upon international textile trade agreements products of India 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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