The tariff classification of a quilted throw from China

N031697 July 10, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Carly Deane CST, Inc. 3101 Yorkmont Road, Suite 1700 Charlotte, NC 28208 RE: The tariff classification of a quilted throw from China Dear Ms. Deane: In your letter dated May 28, 2008 received by this office on June 25, 2008 you requested a classification ruling on behalf of Revman International. The submitted sample is identified as style name “Columbia Down Alt Fleece Solid Throws”. The outer shell is made from 100 percent polyester knit pile fleece fabric. It contains a polyester fill. Box quilting extends through all three layers. You indicate that the item measures 70 x 80 inches however, the submitted sample measures 72 x 61 inches. In your letter you suggest classification of the submitted sample under 6301.40.0020, HTSUS, as blankets (other than electric blankets) and traveling rugs, of synthetic fibers. Quilted bed coverings are excluded from the blanket provision. The submitted sample is essentially a quilt. However,  in Headquarters’ Ruling Letter (HRL) 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 that 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. The submitted throw also deviates from the standard sizes. Following the reasoning in HQ 957410, this throw sized quilt will be classified as an other furnishing. The applicable subheading for the quilted throw will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The throw falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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