CLA-2-58:OT:RR:NC:N3:350
Mr. Troy Smith
Expeditors International of Washington, Inc.
19119 - 16th Ave South
Seattle, WA 98188
RE: The tariff classification of a quilted fabric from China
Dear Mr. Smith:
In your letter dated February 2, 2015, you requested a tariff classification ruling. A sample was included with your submission.
The representative sample, identified as Quilted Batting, is a textile product composed of three textile layers, which have been quilted together with rows of stitching spaced one inch apart in both directions, forming uniform squares. Your initial letter and subsequent correspondence indicate that the two outer layers are formed of fusible poly interfacing weighing 30 g/m2 each, with a middle layer of 90% cotton/10% poly batting weighing 100 g/m2. Your letter states that this fabric will be imported in sizes of 5”x 5”, 15” x 44”, 21” x 21” and in rolls or bolts measuring 45” wide and 15 yards long. The Quilted Batting will be packaged into kits after importation, for making into mug rugs, table runners, front door kits and wall hangings.
In your submission you suggest classification as a nonwoven fabric of 5603, Harmonized Tariff Schedule of the United States (HTSUS). However, since this fabric consists of one or more layers assembled by stitching, classification as a quilted textile product is more appropriate.
The applicable subheading for Quilted Batting will be 5811.00.2000, HTSUS, which provides for Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: of cotton. The rate of duty will be 6.3% 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/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division