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