CLA-2-94:RR:NC:TA:349 F87234

Mr. Nathan Hedaya
Hedaya Home Fashions, Inc.
1111 Jefferson Avenue
Elizabeth, NJ 07201

RE: The tariff classification of a quilt from China.

Dear Mr. Hedaya:

In your letter dated May 22, 2000 you requested a classification ruling.

The merchandise at issue is a patchwork quilt. The top surface is stated to be made from 55 percent ramie and 45 percent cotton woven fabrics. The back is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The front portion features a star and geometric patchwork design while the back is solid. The quilt will be imported in standard bedding sizes.

The applicable subheading for the patchwork 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 any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforter and similar articles… with outer shell of other textile materials: other. The duty rate will be 13.5 percent ad valorem.

The quilt falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to the requirement of a visa.

The designated 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division