The tariff classification of a quilt from Hong Kong.

NY F88541 July 7, 2000 CLA-2-94:RR:NC:TA:349 F88541 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Miranda Ng Blueseas Enterprises Co., Ltd. Room 1902 Wanchai Commercial Center 194-204 Johnston Road Wanchai, Hong Kong RE: The tariff classification of a quilt from Hong Kong. Dear Ms. Ng: In your letter dated June 8, 2000 you requested a classification ruling. You submitted a photograph of a quilt. The outer shell will be made from 100 percent cotton woven fabric. It is stuffed with a cotton filler. Quilt stitching extends through all three layers. The quilt will measure 36 x 50 inches and the edges are scalloped. The front panel appears to contain an embroidered and appliqued elephant design at each corner. The applicable subheading for the quilt 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 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 cotton. The duty rate will be 13.5 percent ad valorem. The quilt falls within textile category designation 362. Based upon international textile trade agreements products of Hong Kong 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