CLA-2-94:RR:NC:TA:349 K80737

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a bedspread from India.

Dear Ms. Abustan:

In your letter dated November 21, 2003 you requested a classification ruling.

The instant sample, referred to as a quilt, is a bedspread . The face of the bedspread is comprised of various panels sewn together with piping inserted between them. The panels are made from 100 percent silk woven fabric. The face panel is backed with a thin layer of napped cotton fabric. The back of the spread is made from 100 percent cotton woven fabric. The instant sample measures 91 x 97 inches. It will be available in full/queen and king sizes.

The applicable subheading for the bedspread will be 6304.19.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: other… containing 85 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem. The duty rate for 2004 will be 6.3 percent ad valorem

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,
National Commodity
Specialist Division