CLA-2-63:S:N:N6:349 805302  
Mr. Paul S. Yoon
Kosen, Inc.
203 Moonachie Road
Moonachie, New Jersey  07074
RE:  The tariff classification of a coverlet from Ukraine.
Dear Mr. Yoon:
     In your letter dated December 19, 1994 you requested a
tariff classification ruling.
     You have submitted two swatches of a coverlet for a bed. 
The coverlet will be made of 80 percent cotton and 20 percent
rayon fabric.  The edges are finished with a 2 inch wide capping
and it contains a blue, black, and beige floral and geometric
jacquard design.  It will vary in size as follows: 68 x 86
inches, 86 x 86 inches, and 101 x 86 inches.
     The applicable subheading for the coverlet will be
6304.19.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furnishing artilces, excluding
those of heading 9404: bedspreads: other: other.  The rate of
duty will be 4.9 percent ad valorem.   
     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