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NY K84076




April 6, 2004
CLA-2-63:RR:NC:TA:349 K84076

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.92.0000; 9404.90.8020; 9404.90.8040

Ms. Stephanie Michelas
Villa Sarment
644A Chiquita Avenue
Mountain View, CA 94041

RE: The tariff classification of quilts, shams and cushion covers from India

Dear Ms. Michelas:

In your letter dated March 5, 2004 you requested a classification ruling.

You submitted samples of a quilted throw, quilted cushion cover and a quilted sham. The outer shell of the throw is made from a 100 percent cotton woven fabric. It is stuffed with a cotton batting. The edges are scalloped and it is hand quilted. The quilt will be imported in a 59 x 59 inch throw size and 71 x 91 and 94 x 102 inch bedding sizes. The euro sized sham and the cushion cover are made from 100 percent cotton woven fabric. The front panel of both the cushion cover and sham is stuffed with a layer of cotton batting and backed with a gauze fabric. These three layers are hand quilted. The back panel has an overlapping flap with self-fabric ties. All of the edges are scalloped. The cushion cover will measure 18 x 18 inches and the euro sized sham will measure 26 x 26 inches.

In Headquarters’ Ruling Letter (HQ) 957410 dated February 3, 1995, Customs (now Customs and Border Protection) 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 that 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 throw sized quilt will be classified as an other furnishing while the bedding sized quilts will fall in the stuffed bedding provision.

The applicable subheading for the quilted throw and the cushion cover 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 6.3 percent ad valorem.

The applicable subheading for the bed sized quilts will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for the quilted sham will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work other. The duty rate will be 4.4 percent ad valorem.

The quilted throw, quilted cushion cover and quilted sham fall within textile category designation 369. The bed sized quilts fall within textile category designation 362. Based upon international textile trade agreements the bed sized quilts from 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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