CLA-2-63:RR:NC:TA:349 D88110
Ms. Diane Burgos
Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of a quilted wallhanging from China.
Dear Ms. Burgos:
In your letter dated February 3, 1999 you requested a classification ruling on behalf of Britannica Home Fashions.
Style #828-7781, referred to as a wallhanging, is an infants quilt. The quilt is made from 55 percent cotton and 45 percent polyester woven fabrics. It is stuffed with a 100 percent polyester filler. The instant sample measures 30.5 x 40 inches. The face side of the quilt features appliqued and embroidered hearts. Quilt stitching goes through all three fabric layers. Sewn on the back portion of the wallhanging are four hang loops used for the insertion of a rod.
Headquarter Ruling Letter (HRL) 957546 dated June 2, 1995 addressed the issue of “an infant’s wall hanging”, measuring 43 inches in length by 32 inches in width. This item had a two-inch wide seam sleeve or rod pocket on the back along one edge. HRL 957546 stated that… “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 instant merchandise has a rod pocket does not bestow principal or designated use. Furthermore, in the absence of the pocket, the item would be classified as a quilt as would any carriage sized, crib sized, throw sized and bed sized quilt.” The ruling went on to say…“This office is of the opinion that the principal use of quilts cannot be determined with any accuracy. Quilts are used for a number of purposes such as bed coverings, throws and wall hangings, regardless of whether they have rod pockets. The subject merchandise is included in heading 9404, HTSUSA, as "articles of bedding and similar furnishing.” This group includes, among other things, quilts and comforters. The use of quilts is not limited to beds, but includes cribs, prams or carriages, chairs or couches. Classification as a quilt is proper so long as the following criteria can be attributed to the merchandise:
1. the item is comprised of three layers, one of which is a filling;
2. the item is held together with stitching;
3. the item adheres to the standard commercial bedding sizes as regards adult size or, as in the case of crib size bedding, may come in a variety of sizes.
Unlike the merchandise in the rulings to which you refer, the merchandise at issue is neither too small, nor is it designed in an unusual shape, nor is it ill suited to serve as a quilt. Your belief that the fiberfill layer is too thin to provide warmth is unwarranted; nowhere in the terms of the headings or the legal notes to the HTSUSA is warmth a prerequisite to classification in heading 9404, HTSUSA. In our opinion the subject merchandise, comprised of three layers, held together by stitching and measuring 43 inches in length by 32 inches in width, is perfectly suited to serve as a quilt. The presence of a rod pocket is a convenience to the purchaser and is not determinative of the classification.”
The instant quilt style #828-7781 is similar in size and construction as the one in HRL 957546. Following the reasoning in HRL 957546 style #828-7781 will be classified in subheading 9404.
The applicable subheading for the wallhanging 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 13.6 percent ad valorem.
The quilted wall hanging falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to requirement of quota and a visa.
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. 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 Report 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.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division