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 > 2000 NY Rulings > NY F87046 - NY F87088 > NY F87082

Previous Ruling Next Ruling
NY F87082




May 31, 2000

CLA-2-63:RR:NC:TA:349 F87082

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mr. David Wright
Sunham Home Fashions
308 5th Avenue
New York, NY 10001

RE: The tariff classification of a throw from China.

Dear Mr. Wright:

In your letter dated April 25, 2000, received by this office on May 18, 2000, you requested a classification ruling.

The submitted throw, identified as #847 “Mountain Cabin”, is a patchwork throw. The outer shell is made from 100 percent cotton woven fabrics. It is stuffed with 100 percent polyester filler. The throw measures 50 x 60 inches. All of the edges are hemmed and the top portion features a floral geometric patchwork design. As requested the sample is being returned to you.

In Headquarters Ruling Letter (HQ) 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTS. These items significantly deviated from the domestic industry's standard sizes for quilts. Customs stated the following, in pertinent part:

"It is important to note that except for the irregular dimensions, the aforementioned articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that incertain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus, Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely, would also be classifiable under Heading 9404, HTSUSA."

The dimensions of the subject article are 50 x 60 inches. It significantly deviates from all of the standard size quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the instant throw will be classified under Heading 6304, HTS.

The applicable subheading for the throw 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 6.7 percent ad valorem.

The throw 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 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.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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: