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NY 886146




June 8, 1993

CLA-2-63:S:N:N6:349 886146

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000; 9404.90.9010; 9404.90.9020

Ms. Bonnie Hildebrandt-Miki
Kona Kapa
P.O. Box 390136
Kailua Kona, HI 96739

RE: The tariff classification of a potholder and a quilt from Thailand.

Dear Ms. Hildebrandt-Miki:

In your letter dated May 11, 1993 you requested a tariff classification ruling.

The instant samples are a potholder and a quilt. Both items will be made in either 100 percent cotton woven fabric or a woven blend of 65 percent polyester and 35 percent cotton fabric. The quilt and the potholder are stuffed with a polyester filler. The potholder measures 8 inches square. The upper portion contains quilt stitching and a floral applique design and the back has a 7-1/2 inch opening. The edges are finished with a thin strip of capping. There is a loop on the side of one edge used to hang the potholder.

The quilt as stated in your letter measures 60 inches by 86 inches. It is white and the edges are finished with a narrow strip of red fabric. The upper portion has a red floral design applique. In your letter, you refer to this article as a wallhanging. Although the article has four criss-cross stitched loops (four stitches per loop) on one of the narrow sides, the loops are not sufficient to change the character of this article from a quilt to a wallhanging. As requested the samples are being returned.

The applicable subheading for the potholder of cotton 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 rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the potholder of a polyester and cotton blend will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem.

The applicable subheading for the quilt of cotton is 9404.90.9010, 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: of cotton. The rate of duty is 14.5 percent ad valorem.

The applicable subheading for the quilt of a polyester and cotton blend is 9404.90.9020, HTS, which provides for mattress supports; articles of bedding and similar furnishings (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: of man-made fibers. The rate of duty is 14.5 percent ad valorem.

The potholder of cotton falls within textile category designation 369 and the potholder of polyester and cotton falls within textile category designation 666. The quilt of cotton falls within textile category designation 362 and the quilt of polyester and cotton falls within textile category 666. Based upon international trade agreements, products of Thailand are subject to visa. Please note category 369 is subject to both visa and quota requirements.

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. 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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