CLA-2-94:S:N:N6:349 810121

Herbert Chavarria
Sunham & Co. (U.S.A.) Inc.
310 Fifth Avenue
New York, NY 10001

RE: The tariff classification of a quilt from China.

Dear Mr. Chavarria:

In your letter dated April 25, 1995 you requested a classification ruling. The submitted sample is a beige quilt. The outer shell of the quilt is constructed of 60 percent linen and 40 percent cotton woven fabric with a filler. You indicated in your letter the submitted quilt measures 86 x 86 inches however it will come in various sizes. The of the quilt are scalloped and upper portion has a floral embroidered design with a decorative trim.

The applicable subheading for the quilt will be 9404.90.8536, 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 nay material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of other textile materials: other. The duty rate will be 14.3 percent ad valorem.

The quilt falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota requirements.

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. Since

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport