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NY I81196

May 16, 2002

CLA-2-94:RR:NC:TA:349 I81196


TARIFF NO.: 9404.90.8505; 6304.92.0000

Mr. Nathan Hedaya
Hedaya Home Fashions, Inc.
1111 Jefferson Avenue
Elizabeth, NJ 07201

RE: The tariff classification of a quilt from China.

Dear Mr. Hedaya:

In your letter dated April 22, 2002 you requested a classification ruling.

The submitted sample is a patchwork quilt. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with duck feathers. Quilt stitching extends through all three layers. The top surface features a floral patchwork pattern. The bottom surface is a solid color. The quilt will be imported in various sizes that include 68 x 86, 86 x 86, 90 x 100 and 50 x 60 inches.

In Headquarters’ Ruling Letter (HQ) 957410 dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measure 50 x 50 inches and 50 x 60 inches were classifiable as other furnishing articles rather than as articles of bedding. Those items significantly deviated from the domestic industry’s standard size for quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the 50 x 60 inch-sized quilt will be classified as an “other furnishing”.

The applicable subheading for the 50 x 60 inch quilt 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 6.5 percent ad valorem.

The applicable subheading for the 68 x 86, 86 x 86 and 90 x 100 inch quilts 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 13.1 percent ad valorem.

The 68 x 86, 86 x 86 and 90 x 100 inch quilts fall 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 646-733-3043.


Robert B. Swierupski

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