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NY R02593

October 4, 2005

CLA-2-94:RR:NC:N3:349 R02593


TARIFF NO.: 9404.90.8040

Ms. Joyce E. Jones
American Pacific Enterprises
3901 Gantz Road
Grove City, Ohio 43123

RE: The tariff classification of a quilted bedspread from China.

Dear Ms. Jones:

In your letter dated September 20, 2005 you requested a classification ruling.

You will be importing a quilted bedspread referred to as SKU/Proto #06287/P5168. In lieu of a sample your request includes Manufacturing Mechanicals showing construction and sizes of the bedspread. The outer shell is made from 100 percent cotton woven fabric. It will be stuffed with a cotton batting. Two sides and the bottom edge are scalloped. The other edge is straight. The edges are finished with a fabric binding. Quilt stitching will extend through all three layers. The quilted bedspread will be available in 81 x 110, 96 x 110, 118 x 102 and 120 x 120 inch sizes. You state that the bedspread does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

     The applicable subheading for the quilted bedspread will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.4 percent ad valorem.            

The quilted bedspread falls within textile category designation 369. 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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