The tariff classification of a comforter from China.

NY F88075 July 11, 2000 CLA-2-94:RR:NC:TA:349 F88075 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Ms. Jennifer M. Horner Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a comforter from China. Dear Ms. Horner: In your letter dated June 13, 2000 you requested a classification ruling. The merchandise at issue, Style number 11143031 described as a children’s blanket, is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabrics. It is stuffed with a polyester filler. The comforter is stitched through at intervals to hold the filling in place. The edges are finished with a strip of binding fabric. The patchwork front panel features yarn dyed plaids and solid color fabrics. The back panel is solid. As requested the sample is being returned. The applicable subheading for the Style no. 11143031 will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.6 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 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