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NY H87860

February 1, 2002

CLA-2-94:RR:NC:TA:349 H87860


TARIFF NO.: 9404.90.8020

Ms. Catherine B. Handy
Dan River Inc.
P.O. Box 261
Danville, Virginia 24543

RE: The tariff classification of comforters from Pakistan.

Dear Ms. Handy:

In your letter dated January 22, 2002 you requested a classification ruling.

You submitted samples of two comforters (Exhibits A and B). The outer shell of both comforters is made from 55 percent cotton and 45 percent polyester woven fabric. It is stuffed with a 100 percent polyester filler. The fabric is printed with a large print floral pattern. Piping cord has been inserted in the edge seams. The piping cord on Exhibit A measures 6 millimeters. The piping cord on Exhibit B measures 3 millimeters. Please note, that any slight deviation in manufacturing may cause the piping on Exhibit A to exceed 6.35 millimeters and result in a change in classification. As requested the samples are being returned.

The applicable subheading for the both comforters 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 4.5 percent ad valorem.

The comforters falls within textile category designation 362. Based upon international textile trade agreements products of Pakistan are not subject to quota or 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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