HQ 0086209 - Handmade Patchwork Quilts - United States International Trade Commision Rulings

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HQ 086209

February 22, 1990

CLA-2 CO:R:C:G 086209 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9010; 9404.90.9020; 9404.90.9030

Mr. James Revard
President
The Pawhuska Co.
11791 North Shore Drive
Reston, VA 22090

RE: Handmade Patchwork Quilts

Dear Mr. Revard:

This is in reply to your lettter dated December 11, 1989, in which you enquired as to the classification of handmade patchwork quilts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were not submitted.

FACTS:

The Pawhuska Company plans to import patchwork quilts which will be handmade on the Indonesian island of Biak from wool, cotton and synthetic blends. You state that the materials used in making the quilts will be either scrap material gathered and shipped from the United States, or waste material gathered from Indonesian textile mills.

ISSUE:

What is the classification of quilts under the HTSUSA, and whether the quilts in question are subject to quota.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 9404, HTSUSA, covers mattress supports and articles of bedding such as mattresses, quilts, eiderdowns and cushions. Since they are specifically provided for by the terms of the heading, quilts are classifiable in heading 9404.

You also ask whether quilts are subject to quota or whether they are considered handicrafts and therefore exempt from quotas. Quilts of heading 9404 are indeed subject to quota, depending on the material from which they are made. There is no exemption for handicraft products.

HOLDING:

Quilts are classifiable in subheading 9404.90.90, HTSUSA, under the provision for mattress supports and articles of bedding...other, other, other, quilts, eiderdowns and comforters, and are dutiable at 14.5 percent ad valorem. If the quilts are made principally of cotton they are classifiable in subheading 9404.90.9010, and quota category 362 applies. If the quilts are made principally from man-made fibers, they are classifiable in subheading 9404.90.9020, and quota category 666 applies. If the quilts are made from other textile materials, they are classifiable in subheading 9404.90.9030, and quota category 899 is applicable.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

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