CLA-2-94:RR:NC:TA:349 I80166
Ms. Sandy Dawson
LM Services, LLC
12101 Upper Potomac Industrial Park
Cumberland, MD 21502
RE: The tariff classification of a quilt from India.
Dear Ms. Dawson:
In your letter dated March 7, 2002 you requested a classification ruling.
The instant sample style number RW813008, is described as a “Floral Patchwork Quilt”. The face side of the crib quilt is made from a 100 percent cotton woven fabric and a 55 percent linen and 45 percent cotton woven fabric. The linen/cotton fabric is printed with a floral design and is cut into squares. The solid white cotton fabric is also cut into squares. The back panel is made from a cotton fabric. The fabric is a solid blue color. The item is stuffed with a polyester filler. Quilt stitching extends through all three layers. You have indicated that the linen/cotton fabric constitutes the majority of the face of the quilt. The quilt measures approximately 36 x 44 inches. There is a cross stitch embroidered logo of “RL” in the bottom right corner of the face of the quilt. The quilt is designed by the Ralph Lauren Childrenswear Company. The patchwork side provides the essential character of the quilt and the linen/ cotton blend is the fabric that predominates on that side. As requested the sample is being returned.
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 13.1 percent ad valorem.
The quilt falls within textile category designation 899. Based upon international textile trade agreements products of India 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 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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division