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NY 811756

July 12, 1995

CLA-2-58:S:N:N6:350 811756


TARIFF NO.: 5811.00.2000

Mr. R. Lynn Thomas
Lin Lyn Trading Ltd.
P.O. Box 297
Woods Cross, Utah 84087

RE: The tariff classification of a quilted fabric from Bangladesh.

Dear Mr. Thomas:

In your letter dated May 15, 1995, which was received June 16, 1995, you requested a classification ruling.

The instant sample is identified in your letter as a "Patchwork Applique". The product is composed of a top layer of material that has been assembled or sewn together from various shapes and forms, cut from 100% cotton fabric, to form a piece of patchwork design. There is a middle layer consisting of an approximately 3/8 inch thick batting of polyester nonwoven fabric and a bottom layer of plain woven cotton fabric. The three layers are sewn or stitched together - quilted.

You write that the material will be imported as squares measuring about 22x22 inches with unfinished or unsewn edges. It appears that these squares have been cut from larger pieces. You mentioned that this product will be sold to various craft and hobby stores and is designed for further cutting for use in craft projects as cut-outs on T-Shirts and baskets, for making toys or bags and the like. You provide several photographs showing the various applications.

You request classification consideration under subheading 6307.90.989 as other made up articles and give a number of ruling citations for your position. However, all of the citations deal with a single layer of material. Such patchwork or assembled pieces of fabric become a single ply of material and would be classified under 6307, but it is still a textile product.

The tariff, under heading 5811, provides for "Quilted textile products (emphasis added) in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, ...". Further, the tariff considers unfinished squares or rectangles still to be fabric in the piece.

Your patchwork is considered as being one layer of material that has undergone further manufacturing by a quilting process.

While your letter provides many reasons and citations to suggest that classification might be proper in item 6307.90.9989 as a "made up" article, they are really not pertinent to the instant case. The material in question meets the definition of a quilted fabric in heading 5811, which includes "two layers of fabric separated by a layer of padding".

Therefore, the applicable subheading for the product will be 5811.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, of cotton. The duty rate will be 7.1 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Bangladesh are subject to 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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