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NY K84078

March 29, 2004
CLA-2-94:RR:NC:TA:349 K84078


TARIFF NO.: 9404.90.8020

Ms. Joyce E. Jones
American Pacific
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of comforter from China, Pakistan and India.

Dear Ms. Jones:

In your letter dated March 9, 2004 you requested a classification ruling.

You will be importing a comforter. The comforter will be made in two versions exhibit 1 and 2. The outer shell of the comforter will be made from 100 percent cotton woven fabric. It will be stuffed with a polyester filler. A corner portion of version 1 was submitted. The edges of this comforter are finished with corded piping that extends approximately 5 millimeters from the seam. A representative sample of the edge construction of exhibit 2 was submitted. The comforter will be made with a face and back panels. The edges of one panel are finished with a cord in the folded edge in a manner similar to corded piping. The other panel is sewn to the first panel giving the appearance of a piped edge.

The applicable subheading for the exhibit 1 and 2 comforters will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem. The duty rate for 2004 will be 4.4 percent ad valorem

The quilt falls within textile category designation 362. Based upon international textile trade agreements products of China, Pakistan and 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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