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NY J85018

June 19, 2003

CLA-2-63:RR:NC:TA:349 J85018


TARIFF NO.: 9404.90.8040

Ms. Margaret R. Polito
Neville Peterson LLP
80 Broad Street, 34th Floor
New York, NY 10004

RE: The tariff classification of a quilted coverlet from China.

Dear Ms. Polito:

In your letter dated May 21, 2003 you requested a classification ruling on behalf of Pac Fung Feather Co., Ltd.

The submitted sample is referred to as a quilted coverlet. The outer shell of the coverlet is made from 100 percent cotton woven fabric. It stuffed with a thin layer of polyester filler. Quilt stitching extends through all three layers. The top and bottom edges are straight with square corners. The instant sample measures 92 x 110 inches. The coverlet will be imported in 66 x102 (twin), 82 x 102 (full), 92 x 102 (queen) and 104 x 112 (king) inch sizes. You indicate in your letter that this coverlet is designed for use with lower beds (floor to top of mattress height), such as platform beds. The dimensions enable the entire length of the mattress to be covered and the width is proportional to the height of the bed. The length also allows the user to cover the pillows when the bed is made. The coverlet does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. Based on size and stated use, this item is considered a bedspread. As requested the sample is being returned.

The applicable subheading for the quilted bedspread 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.5 percent ad valorem.

The quilted coverlet 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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