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NY 802619

October 19, 1994

CLA-2-94:S:N:N6:349 802619


TARIFF NO.: 9404.90.9005

Ms. Joyce E. Jones
American Pacific Enterprises Inc.
70 W. 40th Street
Third Floor
New York, NY 10018

RE: The tariff classification of a quilt that may be used as a wall hanging from China.

Dear Ms. Jones:

In your letter dated September 26, 1994, you requested a classification ruling.

You have submitted two quilts. The outer shell of both quilts is made from 100 percent cotton woven fabrics and the quilts contain a 100 percent polyester filling. The first sample measures approximately 34x49 inches and has a pieced patchwork design on the face side. A decorative feather stitch outlines a diamond pattern on the face. This stitch is only in the face fabric and does not go through the three layers as does the quilting stitches. There is a three inch wide sleeve or rod pocket on the back along one edge. The second quilt is manufactured by another company and is submitted as an exemplar of a type which you intend to manufacture. This quilt measures approximately 31x41 inches and has a pieced design on the face. The design also contains applique work and embroidery. There are four three inch wide loops sewn to the back along the top edge.

These quilts are designed to be used as either a wall hanging or as a quilt for a baby's crib. Along with the second sample you have submitted the package insert which is used with that quilt. That insert depicts the dual use of the quilt. It also shows that the quilt is coordinated with a pillow sham, fitted sheet and a dust ruffle. You have suggested that these items should be classified under subheading 6304.92, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404. We note that heading 9404, HTS, specifically includes quilts as an article of bedding and similar furnishings. Quilts are broadly defined as a bed cover consisting of three layers, one of which is a filling, all held together by stitching or tufts through all thicknesses. The submitted samples, although capable being used as wall hangings, are also used as a bed covering, meet the stuffed or internally fitted requirements of heading 9404, HTS, and conform to the definition of quilts.

The applicable subheading for the quilt will be 9404.90.9005, Harmonized Tariff Schedule of the United States (HTS), 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, quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The duty rate will be 14.5 percent ad valorem.

The quilt falls within textile category designation 362. 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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