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NY H84067

August 9, 2001

CLA-2-63:RR:NC:TA:349 H84067


TARIFF NO.: 6304.93.0000; 9404.90.8505

Ms. Jill Simmons
International Trade Consultants, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a throw and quilt from China.

Dear Ms. Simmons:

In your letter dated July 6, 2001 you requested a classification ruling on behalf of Pillowtex Corporation.

You submitted two samples. Although referred to as blankets, neither style is considered a blanket for tariff purposes. Style number 1600 is an unfinished throw. It measures approximately 50 x 58 inches. The outer shell is made from 100 percent polyester woven fabric. All four edges of the throw feature a one-inch wide border filled with polyester. Quilt stitches are sewn through both layers of the throw to create baffles for the down. One edge has a 6.5 inch unfinished opening. After importation the throw will be filled with down and sewn closed.

Style number 18016 is a down quilt. The outer shell is made from 100 percent cotton woven fabric and it is filled with down. Quilt stitching extends through all three layers. The edges are finished with a 3-inch satin binding trim. The quilt will be imported in various sizes, twin 70 x 90, queen 94 x 90 and king 112 x 90 inches. As requested the samples are being returned.

Following Headquarters’ Ruling Letter (HQ) 957410 of February 5, 1995, the unfinished throw (style number 1600) is not considered classifiable as the quilts and comforters of Heading 9404 since it is not bedding size.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of style number 1600 and the stated finishing operations, the unfinished throw has the essential character of the finished article.

The applicable subheading for the unfinished throw, style 1600, will be 6304.93.0000, 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 synthetic fibers. The rate of duty will be 9.7 percent ad valorem.

The applicable subheading for the down quilt, style 18016, will be 9404.90.8505, 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 13.3 percent ad valorem.

The unfinished throw falls within textile category designation 666. 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 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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