The tariff classification of a quilt from China

N033712 August 1, 2008 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Cinny Lee E & E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a quilt from China Dear Ms. Lee: In your letter dated July 15, 2008 you requested a classification ruling. You submitted a mini-quilt as a representative sample of the full size patchwork quilt. The face of the quilt is made from multiple squares of printed 100 percent cotton fabrics. The squares are framed with a 2-inch fabric border. This printed fabric is used in the squares and the entire back. A strip of piping is inserted in the seam between the frame and the patchwork squares. In your letter you refer to this as ¼ inch piping however, the piping measures 7 millimeters. It is stuffed with a 100 percent cotton fill. Quilt stitching goes through all three layers. The applicable subheading for the quilt will be 9404.90.8505, 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 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 12.8 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 quilt falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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