The tariff classification of a quilted bed runner from India

N017444 October 5, 2007 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9505 Christopher Smith IKEA Wholesale Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of a quilted bed runner from India Dear Mr. Smith: In your letter dated September 14, 2007 you requested a classification ruling. You will be importing a quilted bed runner (IKEA HAJDEBY article number 50134101 and 30134102). A picture of the bed runner and a product information report was submitted with your request. The outer shell is made from 100 percent cotton woven fabric. The item is stuffed with 100 percent cotton batting fill. It measures 260 centimeters x 50 centimeters (102-3/8 inches x 19-5/8 inches). The ends form a triangular shape with a tassel sewn to the point of the triangle. The tassel is considered trimming.   The applicable subheading for the quilted bed runner will be 9404.90.9505, 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: other… with outer shell of cotton. The duty rate 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 mattress topper falls within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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