The tariff classification of a throw from China.
Issued August 7, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8522, 6304.93.0000
Product description
The instant sample is a quilted throw. The outer shell of the throw is made from an 80 percent polyester and 20 cotton woven fabric and it is stuffed with a polyester filler. The top layer fabric is printed and the back fabric is solid. Quilt stitching extends through all three layers. The edges are finished and the throw measures 55 x 79 inches. You have indicated that in addition to the submitted size, this item will also be imported in standard bedding sizes. The throw is being returned. In Headquarters Ruling Letter 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTSUSA. These items significantly deviated from the domestic industry's standard sizes for quilts. Customs stated the following, in pertinent part: "It is important to note that except for the irregular dimensions, the aforementioned articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that incertain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus,Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely,would also be classifiable under Heading 9404, HTSUSA." The dimensions of the submitted article are 55 x 79 inches. It significantly deviates from all of the standard size quilts and would not sufficiently cover a standard size mattress. Followin
CBP rationale
The applicable subheading for the throw will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The applicable subheading for the quilts will be 9404.90.8522, 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 D80725 August 7, 1998 CLA-2-63:RR:NC:TA:349 D80725 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 9404.90.8522 Ms. Sophia Wong Cypress Enterprises, Inc. 47 Canterbury Road Woodbury, NY 11797-3201 RE: The tariff classification of a throw from China. Dear Ms. Wong: In your letter dated July 24, 1998 you requested a classification ruling. The instant sample is a quilted throw. The outer shell of the throw is made from an 80 percent polyester and 20 cotton woven fabric and it is stuffed with a polyester filler. The top layer fabric is printed and the back fabric is solid. Quilt stitching extends through all three layers. The edges are finished and the throw measures 55 x 79 inches. You have indicated that in addition to the submitted size, this item will also be imported in standard bedding sizes. The throw is being returned. In Headquarters Ruling Letter 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTSUSA. These items significantly deviated from the domestic industry's standard sizes for quilts. Customs stated the following, in pertinent part: "It is important to note that except for the irregular dimensions, the aforementioned articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that incertain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus,Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely,would also be classifiable under Heading 9404, HTSUSA." The dimensions of the submitted article are 55 x 79 inches. It significantly deviates from all of the standard size quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the instant throw will be classified under Heading 6304, HTSUS. The other quilted items which fall within standard bedding sizes are classified under the provision for quilts and comforters. The applicable subheading for the throw will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.1 percent ad valorem. The applicable subheading for the quilts will be 9404.90.8522, 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 man-made fibers. The duty rate will be 13.8 percent ad valorem. The throw and quilts fall within textile category designation 666. 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. The submitted throw is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. §134.11) provides in part: "Unless excepted by law...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 container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S." Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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