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NY I81660

June 6, 2002

CLA-2-63:RR:NC:TA:349 I81660


TARIFF NO.: 6303.91.0020; 9404.90.8020

Ms. Estelle Lee
American Baby Company
P.O. Box 77087
San Francisco, CA 94107

RE: The tariff classification of a dust ruffle and crib quilt from China.

Dear Ms. Lee:

In your letter dated May 8, 2002, received by this office on May 15, 2002, you requested a classification ruling.

You submitted samples of dust ruffle and crib quilt. The dust ruffle consists of a platform section and a skirt or ruffle. The platform section is made from 60 percent polyester and 40 percent cotton woven fabric. The ruffle is made from 100 percent cotton woven fabric. It is sewn along three sides of the platform section and it has a 10-inch drop.

The outer shell of one side of the quilt is made from 100 percent cotton woven fabric. The other side is made from a cotton flannel fabric. It is stuffed with polyester filler. Quilt stitching extends through all three layers. The edges of the quilt are finished with a strip of binding fabric. The quilt does not contain any embroidery, lace, edging, trimming, piping or applique work.

The applicable subheading for the dust ruffle will be 6303.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton other. The duty rate will be 10.6 percent ad valorem.

The applicable tariff provision for the crib quilt will be 9404.90.8020, 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 quilt falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The dust ruffle is not subject to quota or visa restrictions.

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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