CLA-2-63:OT:RR:NC:N3:351
Mr. Kevin Bernet
Bernet International Trading LLC
12121 Wilshire Blvd., Suite 1200 Los Angeles, CA 90025
RE: The tariff classification of a quilt design wall from Pakistan
Dear Mr. Bernet:
In your letter dated June 20, 2024, you requested a tariff classification ruling. In lieu of a sample, photographs of the item were provided with your request.
The item, described as a “quilt design wall,” is a textile fabric intended to be hung on a wall to place pieces of cut quilting fabric or quilt blocks to visualize and arrange the layout and design of a quilt prior to sewing. The quilt design panel is composed of 100 percent cotton woven flannel fabric printed with a 10” x 10” grid pattern. Each 10“ x 10” grid pattern contains four 5” x 5” printed grid lines. The rectangular quilt design panel measures 70” x 60”and is finished with a one-inch hem along the edges. The quilt design panel features a total of six aluminum grommets in which four are spaced 22 ½ inches apart along the top perimeter and two are spaced 29 ¼ inches apart along the left side perimeter. You state the “quilt design wall” can be hung vertically or horizontally. You also state the cut quilting fabric can cling to the flannel without pins or adhesives due to the fabric’s fuzzy surface.
In your letter, you suggest that the “quilt design wall” should be classified under subheading 6304.92.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” We disagree. An article that can be hung like a wall hanging that has a use separate and apart from its decorative value is not classified under heading 6304. See HQ Ruling 085346.
The applicable subheading for the “quilt design wall” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division