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NY N017321

October 11, 2007



TARIFF NO.: 9404.90.9505

Irma Ruiz
101 Park Ave.
Hoboken, NJ 07030

RE: The tariff classification of a coverlet/bedspread and quilted sham from Portugal

Dear Ms. Ruiz:

In your letter dated February 5, 2007, received by our office on September 19, 2007 you requested a classification ruling on behalf of Mallory, Inc.

You will be importing a coverlet/bedspread and a quilted sham. A sample of the sham representing the construction of both items was submitted with your request. The outer shell of the sham is made from 100 percent cotton woven fabric. The face side consists of a layer of the woven fabric, polyester filler and an inner layer of fabric. Diamond pattern quilt stitching extends through all three layers of the face side. One corner of each diamond has a filled in or shaded effect caused by approximately 10 rows of stitching. This additional decorative stitching is considered embroidery. The back contains an overlapping flap closure. The edges of the sham extend to form a scalloped flange or picture frame effect.  The applicable subheading for the coverlet/bedspread and quilted sham will be 9404.90.9505, 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: other: other with outer shell of cotton. The duty rate will be 7.3 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 mattress topper falls within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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