CLA-2-94:RR:NC:TA:349 K86727
Ms. Joyce E. Jones
American Pacific
3901 Gantz Road, Suite A
Grove City, OH 43123
RE: The tariff classification of a quilt from China, India and Pakistan.
Dear Ms. Jones:
In your letter dated May 31, 2004 you requested a classification ruling.
You submitted a sample of a queen size patchwork quilt, a manufacturing mechanical and a fabric card. The patchwork face is made up from seven different fabrics (over 100 squares and rectangles), some of which are embroidered or pin tucked. The woven fabrics are either 100 percent cotton, 55 percent linen and 45 percent rayon or 55 percent ramie and 45 percent cotton. The face side has a 7 to 8 centimeter wide piping. The back of the quilt is made from 100 percent cotton woven fabric and the quilt is filled with a cotton batting. The manufacturing mechanical details the sizes and fabric composition of each patch in the patchwork face. The patchwork side provides the essential character of the quilt and the ramie blend and linen blends predominate on that side.
In your letter you suggest the classification of this under subheading 9404.90.8505, HTS. That classification would cover quilts that were of cotton, while the instant quilt is “of “ fabrics other than cotton.
The applicable subheading for the quilt will be 9404.90.8536, 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 other textile materials: other. The duty rate will be 12.8 percent ad valorem.
The quilt falls within textile category designation 899. Based upon international textile trade agreements products of China, India and Pakistan are not subject to quota or visa requirements.
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,
National Commodity
Specialist Division