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NY J86351

July 8, 2003

CLA-2-94.:RR:NC:TA:349 J86351


TARIFF NO.: 9404.90.8523; 6304.99.6030

Ms. Nancy Morgan
Dreamsacks, Inc.
271 Morton Street
Ashland, Oregon 97520

RE: The tariff classification of a comforter and throw from China.

Dear Ms. Morgan:

In your letter dated June 18, 2003 you requested a classification ruling.

You submitted a representative sample of a comforter. The outer shell is made from 100 percent silk woven fabric. It is filled with a silk batting. The edges contain piping that measures 3 millimeters. The item will be made in a 52 x 72 inch, 68 x 88 inch, 86 x 86 inch and 93 x 102 inch size.

In Headquater’s Ruling Letter (HQ) 957410 dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measure 50 x 50 inches and 50 x 60 inches were classifiable as other furnishing articles rather that as articles of bedding. Those items significantly deviated from the domestic industry’s standard size for quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the item sized 52 x 72 inches will be classified as a throw “other furnishing”.

In your letter, you suggest the instant sample should be classified in heading 6302.39.0020, HTS. The Explanatory Note to heading 6302, HTS, includes sheets, pillowcases, bolster cases, eiderdown cases and mattress covers as examples of “bed linen”. Stuffed bed coverings are not included in this heading. The applicable subheading for the comforter (68 x 88, 86 x86 and 93 x 102 inches) 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.

The applicable subheading for the throw (52 x 72) will be 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other: other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.5 percent ad valorem.

Presently subheadings 9404.90.8523 and 6304.99.6030, HTS, are 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. 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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