United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84096 - NY E84187 > NY E84121

Previous Ruling Next Ruling

July 28, 1999

CLA-2-63:RR:NC:TA:349 E84121


TARIFF NO.: 6304.92.0000

Mr. Robert J. Leo
Meeks & Sheppard
330 Madison Avenue
39th Floor
New York, New York 10017

RE: The tariff classification of wall hanging from India and China.

Dear Mr. Leo:

In your letter dated June 24, 1999 you requested a classification ruling on behalf of Ultima Enterprises, Inc.

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: 35 x 45, 50 x 60, 68 x 86, 86 x 86, 50 x 60 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. The sample is being returned as requested.

Customs has previously addressed the issue of patchwork quilt wall hangings with extended loops. New York Ruling Letter (NYRL) 805276 dated January 5, 1995 states in part “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 instant sample and all of the other sizes will include the extended loops and as such the quilted wall hangings are classifiable as “other furnishing articles” under heading 6304.

The applicable subheading for the wall hangings 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 6.8 percent ad valorem.

The wall hangings fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Wall hangings from India are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski
National Commodity

Previous Ruling Next Ruling

See also: