CLA-2-58:S:N:N6:350 811756
Mr. R. Lynn Thomas
Lin Lyn Trading Ltd.
P.O. Box 297
Woods Cross, Utah 84087
RE: The tariff classification of a quilted fabric from
Bangladesh.
Dear Mr. Thomas:
In your letter dated May 15, 1995, which was received June
16, 1995, you requested a classification ruling.
The instant sample is identified in your letter as a
"Patchwork Applique". The product is composed of a top layer of
material that has been assembled or sewn together from various
shapes and forms, cut from 100% cotton fabric, to form a piece of
patchwork design. There is a middle layer consisting of an
approximately 3/8 inch thick batting of polyester nonwoven fabric
and a bottom layer of plain woven cotton fabric. The three
layers are sewn or stitched together - quilted.
You write that the material will be imported as squares
measuring about 22x22 inches with unfinished or unsewn edges. It
appears that these squares have been cut from larger pieces. You
mentioned that this product will be sold to various craft and
hobby stores and is designed for further cutting for use in craft
projects as cut-outs on T-Shirts and baskets, for making toys or
bags and the like. You provide several photographs showing the
various applications.
You request classification consideration under subheading
6307.90.989 as other made up articles and give a number of ruling
citations for your position. However, all of the citations deal
with a single layer of material. Such patchwork or assembled
pieces of fabric become a single ply of material and would be
classified under 6307, but it is still a textile product.
The tariff, under heading 5811, provides for "Quilted
textile products (emphasis added) in the piece, composed of one
or more layers of textile materials assembled with padding by
stitching or otherwise, ...". Further, the tariff considers
unfinished squares or rectangles still to be fabric in the piece.
Your patchwork is considered as being one layer of material
that has undergone further manufacturing by a quilting process.
While your letter provides many reasons and citations to
suggest that classification might be proper in item 6307.90.9989
as a "made up" article, they are really not pertinent to the
instant case. The material in question meets the definition of a
quilted fabric in heading 5811, which includes "two layers of
fabric separated by a layer of padding".
Therefore, the applicable subheading for the product will be
5811.00.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for quilted textile products in the piece,
composed of one or more layers of textile materials assembled
with padding by stitching or otherwise, of cotton. The duty rate
will be 7.1 percent ad valorem.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements products
of Bangladesh are subject to 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