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NY I81570

June 3, 2002

CLA-2-94:RR:NC:TA:349 I81570


TARIFF NO.: 9404.90.8040

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a pillow sham from China.

Dear Mr. Sirico:

In your letter dated May 6, 2002 you requested a classification ruling on behalf of Broome & Wellington.

The submitted sample is a quilted pillow sham. The outer shell of the sham is made from a 100 percent cotton woven fabric. The floral printed patchwork front panel is stuffed with a polyester filler. The back panel features an overlapping flap with tie string closures. The Euro sized pillow sham measures 26.5 x 27 inches.

The applicable subheading for the quilted sham will be 9404.90.8040, 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 6.35mm or applique work other. The duty rate will be 4.5 percent ad valorem.

The sham falls within textile category designation 369. Based upon international textile trade agreements products of China 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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