The tariff classification of a quilt from China.
Issued April 30, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8505
Headings: 9404
Product description
The submitted sample is a "wedding ring" style patchwork quilt. The upper surface of the quilt is made up of variously colored and printed pieces of 100 percent cotton woven fabrics that have been sewn together to form a patchwork design. The backing is a 100 percent cotton woven fabric while the stuffing is 100 percent polyester fiber. Quilt stitching extends through all three layers. There are crocheted appliques sewn to the patchwork side. The patchwork quilts will be made in 68 x 86 inch, 86 x 86 inch and 100 x 92 inch sizes.
CBP rationale
The applicable subheading for the patchwork quilt will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles.
Full text
NY A82957 April 30, 1996 CLA-2-94:RR:NC:TP:349 A82957 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Herrick Chui L. Kee & Company, Inc. 543 Forbes Boulevard South San Francisco, CA 94080-2019 RE: The tariff classification of a quilt from China. Dear Mr. Chui: In your letter dated February 28, 1996, received by this office on April 23, 1996, you requested a classification ruling. The submitted sample is a "wedding ring" style patchwork quilt. The upper surface of the quilt is made up of variously colored and printed pieces of 100 percent cotton woven fabrics that have been sewn together to form a patchwork design. The backing is a 100 percent cotton woven fabric while the stuffing is 100 percent polyester fiber. Quilt stitching extends through all three layers. There are crocheted appliques sewn to the patchwork side. The patchwork quilts will be made in 68 x 86 inch, 86 x 86 inch and 100 x 92 inch sizes. The applicable subheading for the patchwork quilt will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles... with outer shell of cotton. The duty rate will be 14. 2 percent ad valorem. The patchwork 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. 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 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 John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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