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NY J88375

September 26, 2003

CLA-2-94:RR:NC:TA:349 J88375


TARIFF NO.: 9404.90.8505

Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a quilt from India.

Dear Ms. Lall:

In your letter dated September 3, 2003 you requested a classification ruling.

The instant sample, identified as Item #9160991790, is a quilt. The face side of the quilt is made from two different fabrics. The center panel is made from a floral printed 100 percent cotton woven fabric. It is flanked on both sides by two panels of 100 percent polyester woven fabric. One panel on each side is dyed yellow while the other panels are dyed green. The solid back panel is made from 100 percent cotton woven fabric. The quilt is stuffed with a cotton filler. The face panels and cotton batting are joined with elaborate quilting stitches. Additional quilting goes through all three layers. A 7-millimeter wide piping has been inserted in the four seams between the fabric panels on the face side. The edges are finished with a strip of fabric binding. The quilt measures 90 x 96 inches. As requested the sample is being returned.

The applicable subheading for the quilt will be 9404.90.8505, 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: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13 percent ad valorem.

The quilt falls within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

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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