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NY 805276

January 5, 1995

CLA-2-63:S:N:N6:349 805276


TARIFF NO.: 6304.92.0000

Mr. Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th Street
Brooklyn NY 11215

RE: The tariff classification of patchwork quilts from China that will be used as wall hangings.

Dear Mr. Hedaya:

In your letter dated December 15, 1994 you requested a classification ruling.

You have submitted a sample of a patchwork quilt. The outer shell of the quilt is made from 100 percent cotton woven fabrics and the quilt contains a 100 percent polyester filling. The quilt will be imported in the following approximate sizes: 68 x 86 inches, 86 x 86 inches, 50 x 60 inches and 100 x 90 inches. The face side of each quilt has a pieced patchwork design and quilt stitching goes through all three fabric layers. Each quilt will have three hang loops inserted into the seam along the top edge. These loops are three inches wide and extend 2-1/2 inches from the body of the quilt. You state that the item will be used as a decorative wall hanging.

Patchwork quilts are decorative items that may be used as bed coverings, throws and wall hangings. Special hangers are sold separately to assist people in displaying their quilts. The submitted sample provides loops that will accommodate a dowel or rod so that the quilt may be hung. Quilts with rod pockets on the top back edge have been previously classified as articles of bedding and similar furnishings under heading 9404, Harmonized Tariff Schedule of the United States. Unlike the instant sample, rod pockets or sleeves on the back of a quilt would not interfere with a quilt's use as an article of bedding. The three wide loops that extend from the body of the instant quilt do not prevent its use as a bed quilt but would make that use less likely. The extended loops would make the quilt less convenient, slightly uncomfortable and would affect the aesthetics of the quilt. Due to these loops the instant quilt would more likely be used as a wall hanging rather than an article of bedding.

The applicable subheading for the quilted wall hanging will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 7.1 percent ad valorem.

The quilted wall hanging falls within textile category designation 369. 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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