CLA-2-58:RR:NC:TA:350 J81776
Mr. Michael Brooks
The Square Yard Inc.
5150 S. Decatur
Law Vegas, NV 89118
RE: The tariff classification of quilted textile fabric, from China.
Dear Mr. Brooks:
In your letter dated March 19, 2003, you requested a tariff classification ruling.
The instant sample, as described in your letter, consists of a quilted material composed of three distinct layers and measures about 1/8" in overall thickness. There is a relatively thin middle layer consisting of a nonwoven fill or batting composed of a polyester/cotton blend that is sandwiched between two layers of woven fabric. The top or outer layer consists of a tightly woven silk material while the bottom layer is of a rather loosely woven cotton muslin type material. These three layers have been stitched together in a typical diamond pattern. While no respective weights or values were provided for this material, the essential character is imparted by the outer face or silk layer.
The applicable subheading for the material will be 5811.00.4000, 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 other than wool, cotton or man-made fibers. The rate of duty will be 0.4 percent ad valorem.
This ruling is being issued under the provisions of Part 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 George Barth at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division