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NY G83715

November 17, 2000

CLA-2-63:RR:NC:TA:349 G83715


TARIFF NO.: 6304.99.6020

Ms. Laura Yeager
IKEA Wholesale NA
496 West Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a quilted cushion cover from India.

Dear Ms. Yeager:

In your letter dated October 24, 2000 you requested a classification ruling.

The instant sample, article number 00029292, is a quilted cushion cover. The front and back panels of the cover are composed of three layers. The outer layer is made from 100 percent viscose woven fabric. It is stuffed with a thin layer of polyester fiberfill and backed with a woven fabric. Quilt stitching extends through all three layers. All of the edges are sewn. The cover measures 20 inches square. There is a zipper closure located on the back.

Headquarter Ruling Letter (HRL) 953004, dated February 24, 1993, addressed the issue of a similar non-bedding size quilted.cushion cover. The cover in that ruling measured 15 x 15. 5 inches. The ruling states in part “According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 865, cushion covers are classifiable in Heading 6304. In addition, the Explanatory Notes to Heading 9404, at page 1580, exclude cushion covers from that Heading, reiterating that they are classifiable in Heading 6304 The instant merchandise contains a 1/16-inch layer of filling. This filling does not make this merchandise an article of Heading 9404. It is essentially a cushion cover and not a cushion.”

Following, the above the instant cushion cover is classifiable in Heading 6304.

The applicable subheading for the quilted cushion will be 6304.99.6020, 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 other textile materials: other: other of artificial fibers. The duty rate will be 4.5 percent ad valorem.

The cover falls within textile category designation 666. Based upon international textile trade agreements products of India 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.


Robert B. Swierupski

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