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NY I80826

May 13, 2002

CLA-2-94:RR:NC:TA:349 I80826


TARIFF NO.: 9404.90.8020

Ms. Janet Stevens
Sabtex Ltd.
725 River Road, Suite 60
Edgewater, NJ 07020

RE: The tariff classification of a comforter from Pakistan.

Dear Ms. Stevens:

In your letter dated April 17, 2002 you requested a classification ruling.

The instant sample is a twin size comforter. The outer shell is made from 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed with a whimsical depiction of various garden bugs and snails. The comforter is stuffed with a polyester filler. It does not contain any embroidery, lace, edging, trimming, piping or applique work.

The applicable tariff provision for the Style 400 “bed in a bag” set 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 any material or of cellular rubber or plastics, whether or not covered: other: 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 rate of duty will be 4.5 percent ad valorem.

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

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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