CLA-2 CO:R:C:G 086209 CRS
Mr. James Revard
President
The Pawhuska Co.
11791 North Shore Drive
Reston, VA 22090
RE: Handmade Patchwork Quilts
Dear Mr. Revard:
This is in reply to your lettter dated December 11, 1989, in
which you enquired as to the classification of handmade patchwork
quilts under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were not submitted.
FACTS:
The Pawhuska Company plans to import patchwork quilts which
will be handmade on the Indonesian island of Biak from wool,
cotton and synthetic blends. You state that the materials used
in making the quilts will be either scrap material gathered and
shipped from the United States, or waste material gathered from
Indonesian textile mills.
ISSUE:
What is the classification of quilts under the HTSUSA, and
whether the quilts in question are subject to quota.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 9404, HTSUSA, covers mattress supports and articles
of bedding such as mattresses, quilts, eiderdowns and cushions.
Since they are specifically provided for by the terms of the
heading, quilts are classifiable in heading 9404.
You also ask whether quilts are subject to quota or whether
they are considered handicrafts and therefore exempt from quotas.
Quilts of heading 9404 are indeed subject to quota, depending on
the material from which they are made. There is no exemption for
handicraft products.
HOLDING:
Quilts are classifiable in subheading 9404.90.90, HTSUSA,
under the provision for mattress supports and articles of
bedding...other, other, other, quilts, eiderdowns and comforters,
and are dutiable at 14.5 percent ad valorem. If the quilts are
made principally of cotton they are classifiable in subheading
9404.90.9010, and quota category 362 applies. If the quilts are
made principally from man-made fibers, they are classifiable in
subheading 9404.90.9020, and quota category 666 applies. If the
quilts are made from other textile materials, they are
classifiable in subheading 9404.90.9030, and quota category 899
is applicable.
The designated textile and apparel category 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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division