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NY J81048

February 14, 2003

CLA-2-94:RR:NC:TA:349 J81048


TARIFF NO.: 9404.90.8523

Mr. Brian White
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

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

Dear Mr. White:

In your letter dated January 27, 2003 you requested a classification ruling.

The submitted sample is a crib quilt. One side of the quilt is made from 100 percent cotton woven velvet like fabric. The reverse side is made from 100 percent silk woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The silk fabric folds over the edge of the cotton side to form a ½ inch bound edge. The instant sample measures approximately 30 x 30 inches however, the actual item will measure 30 x 50 inches. As no single fabric imparts the essential character of the instant item the quilt will be classified in the provision that occurs last in numerical order, in this case “silk.” The sample is being returned as requested.

The applicable subheading for the quilt will be 9404.90.8523, 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 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 other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 13 percent ad valorem.

Presently subheading 9404.90.8523, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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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