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NY H89104

April 11, 2002

CLA-2-94:RR:NC:TA:349 H89104


TARIFF NO.: 9404.90.8505

Ms. Sandy Dawson
LM Services, LLC
1201 Upper Potomac Industrial Park
Cumberland, MD 21502

RE: The tariff classification of quilt from India.

Dear Ms. Dawson:

In your letter dated March 7, 2002 you requested a classification ruling.

The instant sample, style number BW813034 described as “Poplin Rooster Quilt”, is a crib quilt. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The front panel is a white fabric with a center square design. There is a small embroidered rooster and a cross stitched embroidered “RL” logo at the bottom left hand corner of the front panel. The quilt is designed by the Ralph Lauren Childrenswear Company. The back panel is a printed fabric. The quilt measures approximately 37 x 43 inches. 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 similar 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 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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