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NY L84540

June 3, 2005

CLA-2-94:RR:NC:N3:349 L84540


TARIFF NO.: 9404.90.9536

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

RE: The tariff classification of quilted bedspread and quilted pillow sham from India.

Dear Ms. Lall:

In your letter dated May 5, 2005 you requested a classification ruling.

The instant sample, described as a quilted coverlet Item #150115790, is a quilted bedspread. The outer shell is stated to be made from 70 percent silk and 30 percent polyester woven fabric. It is stuffed with a thin layer of cotton batting. Quilt stitching extends through all three layers. All of the edges are finished. The bedspread features 4 rounded corners. The bedspread will be available in queen size 98 x 102 inches, king size 110 x 102 inches and California king size 110 x 110 inches. The quilted pillow sham will be made from the same fabric as the bedspread and contains piping.

The applicable subheading for the quilted bedspread and quilted pillow sham will be 9404.90.9536, 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 with outer shell of other textile materials: other. The duty rate will be 7.3 percent ad valorem.

The bedspread and pillow sham fall within textile category designation 899. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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