The tariff classification of quilts and pillow sham from India.

NY H83787 August 6, 2001 CLA-2-94:RR:NC:TA:349 H83787 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8040 Ms. Candace Silk Williams-Sonoma, Inc. 151 Union Street 7th Floor San Fransisco, CA 94111 RE: The tariff classification of quilts and pillow sham from India. Dear Ms. Silk: In your letter dated July 13, 2001 you requested a classification ruling. You submitted three samples. Sample number 1, referred to as Master SKU: 3812542 (Provencal Quilts), is a reversible quilt. The outer shell of the quilt is made from 100 percent cotton woven fabric. It is stuffed with a cotton batting. One side is printed with a stripe pattern and the other with a floral pattern. The edges are finished with what you refer to a bias tape. This style will be imported in twin (68 x 86 inches), full/queen (86 x 86 inches) and king/cal. king (86 x 104 inches) sizes. Sample number 2, referred to as Master SKU’s:3812542 and 3796414 (Olivia Quilts), is a patchwork quilt. The outer shell is made from 100 percent cotton woven fabric. It is filled with a 100 percent cotton batting. The face of the quilt features a square patchwork pattern and the back is solid. The edges are finished with a contrasting color bias tape. It will be made in a twin (68 x 86 inches), full/queen (86 x 86 inches) and king/cal. king (86 x 104 inches). Sample number 3, referred to as Master SKU’s:3796786 and 3855087 (Olivia Quilted Pillow Shams), is a quilted pillow sham. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a cotton batting. The front features a square patchwork pattern. The back has an overlapping flap tie closure. The edges are finished with a contrasting bias tape. The sham will be available in standard (20 x 26 inches) and euro (26 x 26 inches). The quilts and sham do not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The bias tape or binding finishes the edges and is not considered trimming. This binding has also been referred to as capping. As requested the samples are being returned. The applicable subheading for the quilts 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) filled 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 applicable subheading for the quilted pillow sham will be 9404.90.8040, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) filled 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…other. The duty rate will be 4.6 percent ad valorem. The quilts fall within textile category designation 362. The pillow sham falls within textile category designation 369. Based upon international textile trade agreements products of India in textile category designation 362 are subject to quota and the requirement of a visa. Products from India in textile category designation 369 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