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NY M86957

October 19, 2006

CLA-2-63:RR:NC:N3:349 M86957


TARIFF NO.: 6304.91.0020; 9404.90.8040

Sandra Tovar
CST, Inc.
500 Lanier Ave., W, Suite 901
Fayetteville, GA 30214

RE: The tariff classifications of a quilted throw and quilted pillow sham from India

Dear Ms. Tovar:

In your letter dated September 27, 2006 you requested a classification ruling on behalf of Revman International.

The submitted samples are a quilted throw style number TSQ-11-A Thistle and a quilted pillow sham style number TSQ-15A Thistle. Half of the face side of the throw is made from 100 percent cotton jersey knit fabric and the other half is made from the same fabric except that the fabric has been shirred or gathered creating a crinkled effect. The back is made from 100 percent cotton woven fabric. It is filled with a cotton filler. Quilt stitching extends through all three layers. The edges are finished with a silk fabric binding or capping. The throw measures 50 x 70 inches.

The face panel of the quilted sham is comprised of three layers of fabric that consist of a cotton jersey knit gathered fabric, cotton batting and a lightweight cotton woven fabric. Quilt stitching extends through all three layers. The back panel is made from woven silk fabric. The instant sample is a Euro size measuring 26 x 26 inches but you indicate that the sham will be imported in standard bedding and king sizes.

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, this throw sized quilt will be classified as an other furnishing. The applicable subheading for the quilted throw will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of cotton. The duty rate will be 5.8 percent ad valorem.

The applicable subheading for the quilted sham will be 9404.90.8040, HTSUS, 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 applique work other. The duty rate will be 4.4 percent ad valorem.  

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The quilted throw and sham fall within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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