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NY J82393

April 8, 2003

CLA-2-94:RR:NC:TA:349 J82393


TARIFF NO.: 9404.90.8505

Mr. David A. Schlenger
Barthco International, Inc.
Hemisphere Center, Suite 300
570 U.S. Routes 1 & 9
Newark, NJ 07114

RE: The tariff classification of a quilt from China.

Dear Mr. Schlenger:

In your letter dated March 19, 2003 you requested a classification ruling on behalf of Harry J. Rashti.

The submitted sample is an infant’s crib quilt. The outer shell of the quilt is made from 100 percent cotton woven fabric. It is stuffed with a 100 percent polyester filler. Quilt stitching extends through all three layers. The front panel is comprised of a center printed square piece of fabric. The fabric is printed to resemble a patchwork design. One end of the front panel features embroidery and applique. The back panel is a solid color and has a rod pocket. The quilt measures 36 x 45 inches. As requested the sample is being returned.

In your letter you suggest classification under subheading 6304.92.0000, HTS. In this case, the instant merchandise is not limited to use as a wall hanging, and given its measurements, may easily be used as a quilt. The fact that the submitted sample has a rod pocket does not bestow principal or designated use. The subject merchandise, comprised of three layers, held together by stitching and measuring 36 x 45 inches, is perfectly suited to serve as an infant quilt. The presence of a rod pocket is a convenience to the purchaser and is not determinative of the classification. As such the item is more specifically classified as a quilt under heading 9404, HTS.

The applicable subheading for the quilt will be 9404.90.8505, Harmonized Tariff Schedule of the United States (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 percent ad valorem.

The infant 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 646-733-3043.


Robert B. Swierupski

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