The tariff classification of a throw from China, Pakistan, Brazil and Colombia.
Issued November 27, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a quilted throw. The outer shell is made from a 100 percent cotton flannel fabric. It is stuffed with a polyester filler. One side is printed with a floral pattern and the reverse side is plain. The throw measures approximately 60 x 70 inches. In Ruling Letter HQ 957410 dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measure 50 x 50 inches and 50 x 60 inches were classifiable as other furnishing articles rather than as articles of bedding. Those items significantly deviated from the domestic industry’s standard size for quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, this throw sized quilt will be classified as an other furnishing.
CBP rationale
The applicable subheading for the throw will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY I88243 November 27, 2002 CLA-2-63:RR:NC:TA:349 I88243 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Floyd Sirico Rogers & Brown Custom Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a throw from China, Pakistan, Brazil and Colombia. Dear Mr. Sirico: In your letter dated November 5, 2002 you requested a classification ruling on behalf of Franco Manufacturing Co, Inc. The submitted sample is a quilted throw. The outer shell is made from a 100 percent cotton flannel fabric. It is stuffed with a polyester filler. One side is printed with a floral pattern and the reverse side is plain. The throw measures approximately 60 x 70 inches. In Ruling Letter HQ 957410 dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measure 50 x 50 inches and 50 x 60 inches were classifiable as other furnishing articles rather than as articles of bedding. Those items significantly deviated from the domestic industry’s standard size for quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, this throw sized quilt will be classified as an other furnishing. The applicable subheading for the throw will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem. The throw falls within textile category designation 369. Based upon international textile trade agreements products of China, Pakistan, Brazil and Colombia are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
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