CLA-2-58:RR:NC:TA:350 M83969

Ms. Maria Elena Gomez
Bob Barker Company, Inc.
134 N. Main Street
Fuquay-Varina NC 27526

RE: The tariff classification of a quilted fabric, from Mexico.

Dear Ms. Gomez:

In your letter dated May 23, 2006, you requested a tariff classification ruling.

 The instant sample, which was identified as item # C-QUILTED-GRN, consists of a quilted material measuring about 1/2" in overall thickness. It is composed of three distinct layers. Specifically, there is a middle layer consisting of a nonwoven fill or batting composed of 100% polyester man-made fibers that is sandwiched between two layers of 650-denier polyester woven fabric. All three layers have been stitched together with rows of stitching measuring about 1 inch apart.

The applicable subheading for the material, which we presume will be imported as roll goods, will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products in the piece, … of man-made fibers. The general rate of duty will be 8 percent.

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/.

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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division