CLA-2-94:RR:NC:TA:349 I83656
Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a quilt from China.
Dear Ms. Santos:
In your letter dated June 10, 2002 you requested a classification ruling.
The submitted sample, described as “Snuggle-Ups” item number 188498, is a child’s quilt. The outer shell of the quilt is made from polyester woven fabric. It is stuffed with polyester filler. Quilt stitching extends through all three layers. The quilt measures 40 x 60 inches. One side of the quilt features an applique of the front and back of a dog’s head with floppy ears and embroidered eyes and mouth. The two sides of a zipper are sewn around the applique. When folded and zippered closed the quilt forms an approximately 15 inch square pillow. Other versions of the quilt will include the head of a bear and mouse. As requested the sample is being returned.
The applicable subheading for the quilt will be 9404.90.8522, 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, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 13.1 percent ad valorem.
The quilt falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division