CLA-2-94:RR:NC:TA:349 D82298
Mr. Paul Leitner
Continental Agency, Inc.
135 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of a comforter from China.
Dear Mr. Leitner:
In your letter dated August 31, 1998 you requested a
classification ruling on behalf of US Kids Inc.
The instant sample is a child's comforter which measures
approximately 39 x 50 inches when opened. When folded up and
zippered closed, the comforter takes the shape of a fish that
measures approximately 20 x 24 inches. The outer shell of the
comforter is made from 100 percent cotton woven fabric and it is
stuffed with a polyester fiber filler. The fish figure appears at
the center of the comforter when it is opened. The fish has
appliqued eyes, stuffed fins and tail, an embroidered mouth and
stripes. Other versions of this convertible comforter will feature
bears, frogs and chicks.
The applicable subheading for the comforter will be
9404.90.8505, 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 ro internally 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 13.8 percent ad valorem.
The comforter falls within textile category designation 362.
Based upon international textile trade agreements products of China
are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division