The tariff classification of cushion shell, pillowsham and quilt from China.

NY G82213 October 11, 2000 CLA-2-63:RR:NC:TA:349 G82213 CATEGORY: Classification TARIFF NO.: 6307.90.8945; 9404.90.8040; 9404.90.8020 Mr. Nathan Hedaya Hedaya Home Fashions, Inc. 1111 Jefferson Avenue Elizabeth, NJ 07201 RE: The tariff classification of cushion shell, pillowsham and quilt from China. Dear Mr. Hedaya: In your letter dated September 7, 2000 you requested a classification ruling. You submitted a sample of a quilted cushion shell. In your letter, you indicate that you will also be importing a pillowsham and quilt. A sample of the sham and quilt were not submitted. The cushion shell is made from 100 percent cotton woven fabrics. The face panel of the shell consists of several layers of fabrics. The cotton face fabric is printed with a floral design. A thin layer of polyester fiberfill is sandwiched between the face fabric and a backing fabric. A 100 percent polyester sheer organza layer is added over the printed cotton face fabric. Quilt stitching extends through all four layers. The back panel of the shell is a solid white fabric with an unfinished opening. The cushion shell measures approximately 17 inches square. After importation the shell will be stuffed and sewn closed. The pillowsham will be constructed in the same manner as the cushion shell except that the pillowsham will have an overlapping flap type closure on the back. It will measure 20 x 26 inches. The quilt will be made similar to the face panel of the shell and will be imported in a 68 x 86 inch, 86 x 86 inch and 90 x 100 inch sizes. The applicable subheading for the cushion shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted constructions; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The duty rate will be 7 percent ad valorem. The applicable subheading for the pillowsham 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 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 4.6 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 6.35mm or applique work… quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.6 percent ad valorem. The cushion shell and pillowsham fall within textile category designation 369. The quilt falls 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division