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NY M85471

August 23, 2006

CLA-2-94:RR:NC:N3:349 M85471


TARIFF NO.: 9404.90.8040

Sandra Tovar
CST, Inc.
500 Lanier Ave., W, Suite 9091
Fayetville, GA 30214

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

Dear Ms. Tovar:

In your letter dated August 7, 2006 you requested a classification ruling on behalf of Revman International.

The submitted sample is a quilted pillow sham. The sham is sized to fit a standard sized bed pillow. The sham is made from 100 percent cotton woven fabric. The face side consists of a layer of the woven fabric, cotton filler and an inner layer of fabric. Quilt stitching extends through all three layers of the face side. The back contains an overlapping flap closure. The edges extend to form a scalloped flange or picture frame effect. The sham measures 26 x 32.5 inches.

The applicable subheading for the pillow sham will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), 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.  

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sham 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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