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NY H87416

February 14, 2002

CLA-2-94:RR:NC:TA:349 H87416


TARIFF NO.: 9404.90.9522

Mr. George Zaharatos
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3984

RE: The tariff classification of a bedspread and sham set from Pakistan.

Dear Mr. Zaharatos:

In your letter dated January 31, 2002 you requested a classification ruling.

You submitted a sample of a quilted full size bedspread. You will also be importing a quilted sham, however a sample was not provided. The floral printed bedspread is constructed from 70 percent polyester and 30 percent cotton woven fabric. The center panel of the bedspread is stuffed with a polyester filler. A single layer fabric skirt with a drop of 18 inches hangs from three sides of the platform portion. The two shams will be constructed from the same fabric as the bedspread. The edges will be finished with ruffle. They are sized to fit standard pillows. These items do not meet the requirement for "sets put up for retail sale" since quilted bedspread and shams are classified under the same subheading. As requested the submitted sample is being returned.

The applicable subheading for the quilted bedspread and sham will be 9404.90.9522, 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 man-made fibers. The duty rate will be 8.7 percent ad valorem.

Both items fall within textile category designation 666. Based upon international textile trade agreements products of Pakistan are not 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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