The tariff classification of a quilted sham from India

NY K80227 November 20, 2003 CLA-2-94:RR:NC:TA:349 K80227 CATEGORY: Classification TARIFF NO.:9404.90.8040 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a quilted sham from India Dear Ms. Abustan: In your letter dated October 29, 2003 you requested a classification ruling. You submitted a sample of a quilted pillow sham. The Euro sized sham measures approximately 26 inches square. The sham is made from 100 percent cotton woven fabric. The face side consists of a layer of the woven fabric and an inner layer of gauze fabric stuffed with a polyester filler. Quilt stitching in a floral pattern extends through all three layers of the face panel. The back features an overlapping flap closure. The applicable subheading for the pillow sham will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), 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 sham falls within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa restrictions. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division