The tariff classification of a quilted sham and quilt from India.

NY J88294 September 24, 2003 CLA-2-94:RR:NC:TA:349 J88294 CATEGORY: Classification TARIFF NO.: 9404.90.8040; 9404.90.8020 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a quilted sham and quilt from India. Dear Ms. Lall: In your letter dated September 3, 2003 you requested a classification ruling. The instant sample, identified as Item 9060943790, is a quilted pillow sham. The sham is made from 100 percent cotton woven fabric. The floral printed front panel is stuffed with a cotton batting. The back panel features a zipper closure. All of the edges are scalloped. The submitted sample is sized for a 16-inch square cushion but you state that the item will be made in a standard sham size. The sham does not contain any embroidery, lace, braid, edging, trimming or piping. You will also import a quilt, referred to as item # 9060940790. A sample of the quilt was not submitted. The quilt will be made from 100 percent cotton fabric and will be filled with cotton batting. As requested the sham is being returned. The applicable subheading for the quilted sham will be 9404.90.8040, 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: 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 applicable subheading for the quilt will be 9404.90.8020, 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: 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 4.5 percent ad valorem. The quilted sham falls within textile category designation 369. The quilt falls within textile category designation 362. Based upon international textile trade agreements the quilts from India 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