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NY N021278




January 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Carly Deane
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of a quilt from China

Dear Ms. Deane:

In your letter dated December 21, 2007 you requested a classification ruling on behalf of Revman International.

You submitted a sample of a quilt. The outer shell is made from 100 percent cotton woven printed fabric. It is stuffed with a 100 percent cotton batting. Quilt stitching goes through all three layers. The face side consists of pieced border and central panel. The central panel is formed with an additional 4-inch wide border that has pin tucks forming a lattice or diamond embroidered design. This central border design does not contain quilt stitching.

The applicable subheading for the quilt will be 9404.90.8505, 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 any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 12.8 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 quilt falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

Sincerely,

Robert B. Swierupski
Director,

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