CLA-2 CO:R:C:T 957663 CAB
Ms. Joyce Jones
Traffic Manager
American Pacific Enterprises
2040 Williams Road
Columbus, Ohio 43207
RE: Pre-entry Classification 805424, dated January 12, 1995,
superseded; Classification of a wallhanging/quilt; Heading 9404;
Heading 6304
Dear Ms. Jones:
This is in reference to the Pre-entry Classification (PC)
805424, dated January 12, 1995, issued to you from the Customs
District Director of Cleveland, Ohio. Customs Headquarters has
reexamined the analysis and subsequent conclusion and determined
that the decision was partially incorrect.
PC 805424 concerned the classification of
wallhangings/throws measuring 5' X 4' in subheading 9404.90.8020
or 9404.90.8505 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), depending on the fiber content. The
importer states that the articles therein are similar to the wall
hanging/throws that were the subject of HRL 957410, dated
February 3, 1995, which was issued to American Pacific
Enterprises from Customs Headquarters. The articles of HRL
957410 are described as follows:
The outershell of the articles are constructed of 100
percent woven cotton material and are filled with 100
percent polyester fiber fill. One of the samples which
measures 50 X 50 inches has a pieced patchwork design which
depicts a Christmas tree and presents. The design contains
embroidery and applique using ribbons and bows. The other
sample which measures 50 X 60 inches contains appliques of a
farmhouse, pieced patchwork, and farm animals. Both samples
contain rod pockets for displaying them on the wall as
wallhangings.
In HRL 957410, Customs determined the goods therein had the
general appearance of a quilt, however, they were not classified
as quilts under Heading 9404, HTSUSA, since they significantly
deviated from standard quilt sizes. Customs stated, the
following, in pertinent part:
The subject articles would not sufficiently cover any of the
standard size mattresses. Either the subject article would
be too small to adequately cover the twin, full, queen, or
king size mattresses or too large for the crib size
mattresses. As the subject articles deviate significantly
from the stated standard size for quilts and therefore,
would be incapable of adequately covering a bed, Customs is
of the opinion that they are not quilts for tariff
classification purposes.
As the instant merchandise is similar to the goods at issue
in HRL 957410 and both rulings were issued to the same importer
which suggests that the goods are substantially the same, Customs
is of the opinion that PC 805424 was decided in error. The wall
hangings/throws are properly classifiable under Heading 6304,
HTSUSA, the provision for other furnishings, excluding those of
heading 9404.
HOLDING:
Based on the foregoing, the subject articles are properly
classifiable under subheading 6304.92.0000, HTSUSA, which
provides for other furnishings articles, excluding those of
heading 9404, not knitted or crocheted, of cotton. The
applicable rate of duty is 7.1 percent ad valorem and the textile
restraint category is 369.
This decision supersedes PC 805424 with respect to the
wallhanging/throws discussed herein.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, The Status
on Current Import Quotas (Restraint Levels), an internal issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division