The tariff classification of an infant’s quilt and comforter from China

NY J87299 August 28, 2003 CLA-2-94:RR:NC:TA:349 J87299 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Robert Horowitz Sabtex, Ltd. 800-D Central Boulevard Carlstadt, NJ 07072 RE: The tariff classification of an infant’s quilt and comforter from China Dear Mr. Horowitz: In your letter dated August 14, 2003 you requested a classification ruling. You submitted a sample of an infant’s quilt and an infant’s comforter. The outer shell of the quilt is made from 65 percent cotton and 35 percent polyester woven fabrics. The face panel has a patchwork design made up from square and rectangular pieces of fabric. The quilt, which measures approximately 37 x 45 inches, is stuffed with a cotton batting. Quilt stitching extends through all three layers and the edges are finished with a strip of self-fabric binding. You indicate that the quilt will contain embroidery. The infant’s comforter is made from 65 percent cotton and 35 percent polyester woven fabric and it is filled with a polyester batting. The embroidered face panel is printed to resemble a patchwork design. Quilt stitching extends through all three layers. The comforter measures approximately 33 x 45 inches. The applicable subheading for the quilt and 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 13 percent ad valorem. The comforter and quilt fall within textile category designation 362. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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