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NY I87592

November 7, 2002

CLA-2-94:RR:NC:TA:349 I87592


TARIFF NO.: 9404.90.9505

Mr. K.W. Leung
Bosville Ltd.
Lai Ming Building, Room 202
217-223 Tung Choi Street
Mongkok, Kowloon, Hong Kong

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

Dear Mr. Leung:

In your letter you requested a classification ruling.

You submitted a photograph of a quilted patchwork pillow sham. The outer shell of the sham is made from 100 percent cotton woven fabrics. The face or top panel of the sham is stuffed with cotton batting and quilted. The patchwork face is composed of six fabric squares. Two decorative knotted tufts of yarn have been attached near the center of the face side. The sham is sized to fit a standard size pillow. The edges are finished with a strip of self-fabric binding. There are two self-fabric ties at one end.

The applicable subheading for the pillow sham will be 9404.90.9505, 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 with outer shell of cotton. The duty rate will be 8.7 percent ad valorem.

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