CLA-2-94:RR:NC:TA:349 G87087

Mr. Nathan Hedaya
Hedaya Home Fashions, Inc
1111 Jefferson Avenue
Elizabeth, NJ 07201

RE: The tariff classification of a patchwork quilt from China

Dear Mr. Hedaya:

In your letter dated February 7, 2001 you requested a classification ruling.

You submitted a sample of a patchwork quilt. The face side of the quilt is made from a 100 percent cotton woven fabric and 55 percent ramie and 45 percent cotton woven fabric. The ramie/cotton fabric is printed with various designs and cut into triangles and long strips. The solid beige cotton fabric is also cut into triangular patches. You have indicated that the ramie/cotton fabric constitutes 60.1 percent of the face of the quilt and that the cotton fabric is 39.9 percent of the face. The back of the quilt is made from the cotton fabric. It is stuffed with a polyester filling and quilted through all three layers. The quilt will be imported in 68 x 86, 86 x 86 and 100 x 90 inch sizes. The patchwork side provides the essential character of the quilt and the ramie/cotton blend is the fabric that predominates on that side.

The applicable subheading for the patchwork 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 13.3 percent ad valorem.

The quilt falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to the requirement of a visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at www.customs.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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division