United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K88359 - NY K88412 > NY K88398

Previous Ruling Next Ruling
NY K88398

August 25, 2004
CLA-2-94:RR:NC:TA:349 K88398


TARIFF NO.: 9404.90.8020

Ms. Janet Reiner
Stonepath Logistics
1930 Sixth Ave. South, Suite 200
Seattle, WA 98134

RE: The tariff classification of a quilt from China.

Dear Ms. Reiner:

In your letter dated August 2, 2004 you requested a classification ruling on behalf of Pacific Coast Feather Company.

The merchandise at issue, item #OVM29 identified as a blanket, is a quilt. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with polyester filler. Quilt stitching extends through all three layers. A 2-inch wide satin binding caps the top edge. The sides and bottom seams a finished with a 3-4 millimeter wide piping. In your letter you state that the item will be available to fit standard sized beds.

You suggest classification of the instant sample as a blanket under 6301.30, HTS. The Explanatory Notes to heading 6301 excludes quilted or stuffed bed coverings from that provision.

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

The comforter 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 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: