The tariff classification of a quilted patchwork sham from China

NY G87088 March 7, 2001 CLA-2-94:RR:NC:TA:349 G87088 CATEGORY: Classification TARIFF NO.: 9404.90.9536 Mr. Nathan Hedaya Hedaya Home Fashions, Inc 1111 Jefferson Avenue Elizabeth, NJ 07201 RE: The tariff classification of a quilted patchwork sham from China Dear Mr. Hedaya: In your letter dated February 7, 2001 you requested a classification ruling. You submitted a sample of a quilted patchwork sham. The face side of the sham is made from 100 percent cotton woven fabric and 55 percent ramie and 45 percent cotton woven fabric. The ramie/cotton fabric is printed with various designs and cut into parallelograms and long strips. These patches form the outer borders and two 8-pointed stars. The solid beige cotton fabric is cut into triangles, squares and rectangles. You have indicated that the ramie/cotton fabric constitutes 53.9 percent of the face of the sham and that the cotton fabric is 46.1 percent of the face. The back of the sham is made from the cotton fabric and features an overlapping flap closure. The face side is backed with a layer of cotton fabric and stuffed with a polyester filling. The face side is quilted through the three layers. The sham measures approximately 24 x 30 inches and is sized to fit a standard bed pillow. The patchwork side provides the essential character of the sham and the ramie/cotton blend is the fabric that predominates on that side. The applicable subheading for the quilted patchwork sham will be 9404.90.9536, 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: other… with outer shell of other textile materials: other. The duty rate will be 9.5 percent ad valorem. The quilted sham falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to 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