The tariff classification of a crib comforter from Hong Kong.

NY I84557 August 13, 2002 CLA-2-94:RR:NC:TA:349 I84557 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Sandy Dawson Ralph Lauren Childrenswear P.O. Box 1742 Cumberland, Maryland 21501 RE: The tariff classification of a crib comforter from Hong Kong. Dear Ms. Dawson: In your letter dated July 24, 2002 you requested a classification ruling. The instant sample, identified as style number RY816033 “Paisley Quilt”, is a crib comforter. The face of the outer shell is made from 100 percent cotton sateen woven fabric. The back is made from 100 percent cotton corduroy fabric. It is stuffed with polyester filler. The face fabric is printed with a paisley pattern and the back is a solid color. The quilt measures approximately 36 x 42 inches. A ¾- inch ruffle has been inserted in the edge seam. As requested the sample is being returned. The applicable subheading for the comforter 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: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 13.1 percent ad valorem. The comforter 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division