The tariff classification of a pillow sham and quilt from India

N032285 July 15, 2008 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8040 Melissa Hermann William-Sonoma, Inc. 151 Union Street, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a pillow sham and quilt from India Dear Ms. Hermann: In your letter dated June 18, 2008 you requested a classification ruling. The submitted samples are referred to as “Pottery Barn Teen Floral Wholecloth Quilt and Quilted Sham” Parent SKU 5435391 (quilt) and Parent SKU 5434253 (quilted sham). The face of the quilt is made from a 100 percent cotton woven floral print fabric. The back is made from a 100 percent cotton woven solid fabric. It is stuffed with a cotton batting. Quilt stitching extends through all three layers of the fabric. The edges of the quilt are finished with a 2 inch wide fabric cuff or banding. This band or flange is not considered edging or trimming. The quilted sham is made from the same fabrics as the quilt. The edges of the sham are finished in the same manner as the quilt. The quilt and quilted sham will be imported as separates. The applicable subheading for the quilt will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.4 percent ad valorem. The applicable subheading for the quilted pillow sham will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… other. The duty rate will be 4.4 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 designation 362. The pillow sham falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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