The tariff classification of a comforter from China.

NY D86829 February 16, 1999 CLA-2-94:RR:NC:TA:349 D86829 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Colleen M. Egan E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a comforter from China. Dear Ms. Egan: In your letter dated January 26, 1999 you requested a classification ruling on behalf of LTD Commodities. The instant sample, identified as “Jessica Hand painted Bedding”, is a full sized comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a 100 percent polyester filler. Quilt stitching extends through all three layers. The top portion features a floral print and it is trimmed with various crocheted appliques. The back is a solid white. The edges of the comforter are scalloped. As requested the comforter is being returned to you. The applicable subheading for the comforter will be 9404.90.8505, 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 ro 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 cotton. The duty rate will be 13.6 percent ad valorem. The comforter falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-637-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division