CLA-2-94:RR:NC:TP:349 817043
Mr. Magan J. Patel
Baldwin Liquidators
275 US 90 East
Baldwin, FL 32234
RE: The tariff classification of quilts and tiffany lamp shades from India
Dear Mr. Patel:
In your letter, which was received in this office on November 30, 1995, you requested a classification ruling.
You submitted a glass lamp shade and small segments of what you state will be quilts. The quilt segments have a 100 percent woven cotton patchwork top, a plain woven fabric backing and are filled with a layer of plastic foam. Quilt stitching extends through all three layers of the quilt. They will be imported in standard twin, full, queen and king sizes. The submitted glass lamp shade measures 7 inches in diameter and is 5 inches high. It is made in a tiffany style. As requested, the samples are being returned.
The applicable subheading for the quilts will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The duty rate is currently 4.9 percent ad valorem and will remain the same in 1996.
The applicable subheading for the glass lamp shade will be 9405.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included: parts: of glass: globes and shades: other. The duty rate is currently 13.6 percent ad valorem and will be 13.2 percent ad valorem in 1996.
Articles classifiable under subheading 9405.91.3000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
You have also indicated that the quilts will be marked with a tag that contains your company's name, address, fiber content and the words "Made in India" of a size equal to that of the address. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or
produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.
In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
The proposed marking of imported quilts, as described above, satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported quilts.
It should be noted that textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Questions concerning fiber content labelling requirements are covered under the Textile Fiber Products Identification Act. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, as to whether the proposed marking satisfies such requirements.
The quilts fall within textile category designation 362. Based upon international textile trade agreements products of India 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. 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 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, contact National Import Specialist John Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division