CBP Ruling N320087 — The tariff classification of quilted throws from Portugal

Tariff classification

Headings: 6304

Product description

The Horizon Quilt, style number 10131, and the Daybreak Quilt, style number 10111, are considered, for classification purposes, quilted throws. The throws are constructed of an outer shell of 100 percent hemp woven fabric and are filled with 100 percent polyester fiberfill. Quilt stitching is made through all three layers; on the Horizon Quilt, lengthwise, only, and on the Daybreak Quilt in both the horizontal and vertical directions creating various sized rectangles. Both quilts are finished with self-fabric binding around the edges and are offered in solid colors. The overall dimension of each quilt will be 65 x 98 inches. Following Headquarters’ Ruling Letter (HQ) 957410 of February 5, 1995, these quilted throws are not considered classifiable as quilts of Heading 9404 since they are not of a standard bedding size.

CBP rationale

The applicable subheading for the Horizon and Daybreak Quilts will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other.

Full text

N320087 July 2, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Ms. Melissa Miller Evenfall, Inc. 4646 N. Commercial Ave. Portland, OR 97217 RE: The tariff classification of quilted throws from Portugal Dear Ms. Miller: In your letter dated June 17, 2021, you requested a tariff classification ruling. In lieu of samples, photographs were provided of two quilts. The Horizon Quilt, style number 10131, and the Daybreak Quilt, style number 10111, are considered, for classification purposes, quilted throws. The throws are constructed of an outer shell of 100 percent hemp woven fabric and are filled with 100 percent polyester fiberfill. Quilt stitching is made through all three layers; on the Horizon Quilt, lengthwise, only, and on the Daybreak Quilt in both the horizontal and vertical directions creating various sized rectangles. Both quilts are finished with self-fabric binding around the edges and are offered in solid colors. The overall dimension of each quilt will be 65 x 98 inches. Following Headquarters’ Ruling Letter (HQ) 957410 of February 5, 1995, these quilted throws are not considered classifiable as quilts of Heading 9404 since they are not of a standard bedding size. The applicable subheading for the Horizon and Daybreak Quilts will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other.” The rate of duty will be 11.3 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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