The tariff classification of a bedspread from China

N029820 June 16, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 CJ Deane CST, Inc. 3101 Yorkmont Road, Suite 1700 Charlotte, NC 28208 RE: The tariff classification of a bedspread from China Dear Mr./ Mrs. Deane: In your letter dated May 28, 2008 you requested a classification ruling on behalf of Revman International. The submitted sample is a portion of a tailored bedspread. The fitted top panel is made from 100 percent polyester woven fabric with polyester filler. The quilted top panel is sized to the mattress. A two layer drop or skirt is attached to the panel on three sides. One drop measures 14 inches and is made from the same fabric as the top of the panel. The other drop measures 24 inches and is made up from two fabrics, 80 percent polyester and 20 percent cotton and 100 percent polyester. The two corners are pleated. The applicable subheading for the bedspread will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), 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… with outer shell of man-made fibers. The rate of duty will be 7.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The bedspread falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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