The tariff classification of a quilted bedspread from Pakistani and Mexican fabric which is cut, sewn and assembled in Mexico.

NY A87397 September 17, 1996 CLA-2-94:RR:NC:TP:349 A87397 CATEGORY: Classification TARIFF NO.: 9404.90.9555; 9404.90.8040 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of a quilted bedspread from Pakistani and Mexican fabric which is cut, sewn and assembled in Mexico. Dear Ms. Cumins: In your letter dated September 9, 1996 you requested a tariff classification ruling on behalf of Notra Trading Inc. The submitted sample is a quilted bedspread. The top surface of this quilt will be made in either 100 percent polyester woven fabric or 70 percent cotton and 30 percent polyester woven fabric. The back is constructed of a non-woven man-made fiber fabric. This item contains a polyester filler. Quilt stitching extends through all three layers. The top woven fabric has a floral pattern and all four edges of the spread are hemmed. The applicable subheading for the bedspread made with a 100 percent polyester top surface is polyester will be 9404.90.9555, 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... of man- made fibers. The rate of duty will be 13.1 percent ad valorem. The applicable subheading for the bedspread made with a 70 percent cotton and 30 percent polyester top surface will be 9404.90.8040, HTS, 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: of cotton not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.... other. The rate of duty will be 4.9 percent ad valorem. Your questions regarding the country of origin under the Rules of Origin for Textile and Apparel Products is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling on that matter will be issued to you from that office. The sample is being forwarded along with your request. 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division