The tariff classification of quilted shams from India

NY H89259 March 28, 2002 CLA-2-94:RR:NC:TA:349 H89259 CATEGORY: Classification TARIFF NO.: 9404.90.8040 Mr. Joel G. McClure Restoration Hardware 2391 West Winton Avenue Hayward, CA 94545 RE: The tariff classification of quilted shams from India Dear Mr. McClure: In your letter dated March 13, 2002 you requested a classification ruling. You submitted a sample of a quilted pillow sham. The shams will be imported in standard size (20 x 27 inches) and euro size (26x 26 inches). The shams are made from 100 percent cotton yarn dyed herringbone fabric. The face side consists of two layers of the woven fabric stuffed with a cotton batting. Quilt stitching in a diamond pattern extends through all three layers of the face panel. The back features an overlapping flap closure. The edges of the sham are finished with a strip of fabric binding. The shams are part of the “Madison” quilted bedding line and will be imported in four different colors. The standard size shams are referred to as style numbers 1405-0216, 1405-0220, 1405-0224 and 1405-0228, while the euro size shams are style numbers 1405-0217, 1405-0221, 1405-0225 and1405-0229. The applicable subheading for the pillow shams will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), 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 6.35mm or applique work… other. The duty rate will be 4.5 percent ad valorem. The sham falls within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa restrictions. 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, 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division