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HQ 954813


August 8, 1994

CLA-2 CO:R:C:T 954813 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.19.2000; 5705.00.2030; 6304.93.0000; 6302.53.0030; 6211.42.0081; 6307.90.9989; 6302.51.2000; 6304.92.0000;
6302.91.0045

Mr. Achille Arcidiacono
Achille Arcidiacono & Associates, Inc.
2990 Richmond Suite 450
Houston, Texas 77098

RE: Classification of tufted bedspread, miscellaneous kitchen linen, throw rugs, chair pads and aprons

Dear Mr. Arcidiacono:

This is in response to your letters, dated July 30, 1993 and July 27, 1994, regarding the classification of a tufted bedspread and other miscellaneous items. All merchandise is entirely produced in Italy. Samples were provided to this office for examination and will be returned under separate cover.

FACTS:

The first item in question, the tufted bedspread, has a ground fabric constructed of 70 percent cotton and 30 percent polyester blend. The tufts are stated to be composed of either acrylic or wool. The woven bedspread is made of woven fabric with tufts of yarn inserted in a decorative pattern. This pattern features tufts which create a floral design at the center and the remainder of the tufts create a grid or lattice-like effect which covers a substantial surface area of the bedspread.

The remainder of the items are as follows:

1. four throw rugs made of 100 percent polypropylene 2. two chair pads made of 70 percent polypropylene and 30 percent cotton, round shaped, non-stuffed, with tie backs
3. two place mats made of 70 percent polypropylene and 30 percent cotton
4. two aprons made of 100 percent cotton
5. two cloth envelopes made of 100 percent cotton 6. two cloth napkins made of 100 percent cotton 7. one glove pot holder made of 100 percent cotton 8. two square pot holders made of 100 percent cotton 9. one large kitchen hand towel, square shaped and with rounded edges, made of 100 percent cotton

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

The competing headings for the bedspread are heading 6304, HTSUSA, which provides for inter alia, other furnishing articles (such as bedspreads), and heading 9404, HTSUSA, which provides for inter alia, articles of bedding stuffed or internally fitted with any material. As the tufted bedspread at issue is not "stuffed or filled" it is precluded from classification in heading 9404, HTSUSA, and is classified in heading 6304, HTSUSA, as an other furnishing article..

Subheading Note 2(B)(b) to Section XI (textiles and textile articles) states:

In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

As the composition of the bedspread consists of a ground fabric (composed of 70 percent cotton and 30 percent polyester) and a pile (tufts of either acrylic, triacetate or wool), Subheading Note 2(B)(b) applies. In the subject bedspread the tufts provide both the design and the character of the item and, as we are guided by the Notes, they also provide the basis for classification. Accordingly, the tufted bedspread is classifiable in heading 6304, HTSUSA, as an other furnishing article, in the provision appropriate to the fiber content of the tufts, i.e., as a bedspread of man-made fibers or as a bedspread of wool.

The remaining items are classifiable as follows:

1. the rugs are classified in chapter 57, HTSUSA, which provides for carpets and other textile floor coverings;

2. the chair pads, place mats, aprons, napkins, potholders and hand towel are classified in chapter 63, HTSUSA, which provides for, inter alia, other made up articles;

HOLDING:

If the tufted bedspread contains tufts composed of acrylic or triacetate, it is classifiable in subheading 6304.19.2000, HTSUSA, which provides for, other furnishing articles, excluding those of 9404, bedspreads, other, other. The applicable rate of duty is 13 percent ad valorem, and the quota category is 666. If the tufted bedspread contains tufts composed of wool, it is classifiable in subheading 6304.19.3040, HTSUSA, which provides for, other furnishing articles, excluding those of 9404, bedspreads, other, other: of wool or fine animal hair. The applicable rate of duty is 12.5 percent ad valorem, and the quota category is 469.

The rugs are classifiable in subheading 5705.00.2030, HTSUSA, which provides for, carpets and other textile floor coverings, whether or not made up, other, of man-made fibers. The applicable rate of duty is 6.5 percent ad valorem, and the quota category is 665.

The chair pads are classifiable in subheading 6304.93.0000, HTSUSA, which provides for, other furnishing articles, excluding those of heading 9404, HTSUSA, other, not knitted or crocheted, of synthetic fibers. The applicable rate of duty is 10.6 percent, ad valorem, and the quota category is 666.

The place mats are classified in subheading 6302.53.0030, HTSUSA, which provides for, bed linen, table linen, toilet linen and kitchen linen, other table linen, of man-made fibers, other. The applicable rate of duty is 12.8 percent ad valorem and the quota category is 666.

The aprons are classifiable in subheading 6211.42.0081, HTSUSA, which provides for track suits, ski-suits and swimwear; other garments: other garment's, women's or girls': of cotton, other. The applicable rate of duty is 8.6 percent ad valorem and the quota category is 359.

The cloth envelopes are classifiable in subheading 6307.90.9989, HTSUSA, which provides for other made up articles, including dress patterns: other, other, other. The applicable rate of duty is 7 percent ad valorem.

The napkins are classifiable in subheading 6302.51.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: other, plain woven. The applicable rate of duty is 5.5 percent ad valorem and the quota category is 369.

The potholders (both the glove and square types), are classifiable in subheading 6304.92.0000, HTSUSA, which provides for, other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable rate of duty is 7.2 percent ad valorem and the quota category is 369.

The kitchen hand towel is classified in subheading 6302.91.0045, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton: other: towels: dish. The applicable rate of duty is 10.5 percent ad valorem and the quota category is 369.

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 negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

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

Sincerely,


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