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NY K89560

October 4, 2004

CLA-2-94:RR:NC:TA:349 K89560


TARIFF NO.: 9404.90.9522

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a quilted pillow sham from China.

Dear Ms. Abustan:

In your letter dated September 14, 2004 you requested a classification ruling.

The submitted sample is a quilted pillow sham. The sham that measures approximately 20 x 26 is sized to fit a standard bed size pillow. The face panel of the sham is comprised of a top layer, stuffing and back layer. The top layer is made from 55 percent rayon and 45 percent cotton woven fabric. The fabric is printed with a stripe pattern and is appliquéd with irregular shaped strips of man-made fiber fabrics. The back of the face panel is made from 55 percent polyester and 45 percent cotton woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The back panel is made from 55 percent polyester and 45 percent cotton woven fabric. The back panel features an overlapping flap closure.

The applicable subheading for the quilted sham will be 9404.90.9522, 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: other: other... with outer shell of man-made fibers. The duty rate will be 7.3 percent ad valorem.

The pillow sham falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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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