CLA-2-94:S:N:N6:349 803300

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, NY 10004

RE: The tariff classification of a quilted wall hanging from China that may be used as a quilt or as a wall hanging.

Dear Mr. Peterson:

In your letter dated October 19, 1994, on behalf of Red Calliope & Associates, Inc., you requested a classification ruling. You have submitted an infant's quilt. The outer shell of the quilt is made from 100 percent cotton woven fabrics and the quilt contains a 100 percent polyester filling. The sample measures approximately 34 x 44 inches and has a pieced patchwork design on the face side. The central design consists of six panels that have a patchwork rocking horse appliqued to each panel. Quilt stitching goes through all three fabric layers and the edges of the quilt have a scalloped effect. There is a two inch wide sleeve or rod pocket on the back along one edge.

This quilt is designed to be used as either a wall hanging or as a quilt for an infant's crib. You have suggested that this item should be classified under subheading 6304.92, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404. We note that heading 9404, HTS, specifically includes quilts as an article of bedding and similar furnishings. Quilts are broadly defined as a bed cover consisting of three layers, one of which is a filling, all held together by stitching or tufts through all thicknesses. The submitted sample, although capable of being used as a wall hanging, is also used as a bed covering, meets the stuffed or internally fitted requirements of heading 9404, HTS, and conforms to the definition of quilts. The fact that the quilt has a rod pocket does not preclude its use as a bed quilt nor does it convey the essential character of the item. We note Headquarters Ruling Letter 084034 of April 24, 1989 which classified a similar item with a rod pocket as a quilt.

The applicable subheading for the quilt will be 9404.90.9005, 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, quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The duty rate will be 14.5 percent ad valorem.

The quilt falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of 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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport