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HQ 957663




March 9, 1995

CLA-2 CO:R:C:T 957663 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Ms. Joyce Jones
Traffic Manager
American Pacific Enterprises
2040 Williams Road
Columbus, Ohio 43207

RE: Pre-entry Classification 805424, dated January 12, 1995, superseded; Classification of a wallhanging/quilt; Heading 9404; Heading 6304

Dear Ms. Jones:

This is in reference to the Pre-entry Classification (PC) 805424, dated January 12, 1995, issued to you from the Customs District Director of Cleveland, Ohio. Customs Headquarters has reexamined the analysis and subsequent conclusion and determined that the decision was partially incorrect.

PC 805424 concerned the classification of wallhangings/throws measuring 5' X 4' in subheading 9404.90.8020 or 9404.90.8505 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), depending on the fiber content. The importer states that the articles therein are similar to the wall hanging/throws that were the subject of HRL 957410, dated February 3, 1995, which was issued to American Pacific Enterprises from Customs Headquarters. The articles of HRL 957410 are described as follows:

The outershell of the articles are constructed of 100 percent woven cotton material and are filled with 100 percent polyester fiber fill. One of the samples which measures 50 X 50 inches has a pieced patchwork design which depicts a Christmas tree and presents. The design contains embroidery and applique using ribbons and bows. The other sample which measures 50 X 60 inches contains appliques of a farmhouse, pieced patchwork, and farm animals. Both samples contain rod pockets for displaying them on the wall as wallhangings.

In HRL 957410, Customs determined the goods therein had the general appearance of a quilt, however, they were not classified as quilts under Heading 9404, HTSUSA, since they significantly deviated from standard quilt sizes. Customs stated, the following, in pertinent part:

The subject articles would not sufficiently cover any of the standard size mattresses. Either the subject article would be too small to adequately cover the twin, full, queen, or king size mattresses or too large for the crib size mattresses. As the subject articles deviate significantly from the stated standard size for quilts and therefore, would be incapable of adequately covering a bed, Customs is of the opinion that they are not quilts for tariff classification purposes.

As the instant merchandise is similar to the goods at issue in HRL 957410 and both rulings were issued to the same importer which suggests that the goods are substantially the same, Customs is of the opinion that PC 805424 was decided in error. The wall hangings/throws are properly classifiable under Heading 6304, HTSUSA, the provision for other furnishings, excluding those of heading 9404.

HOLDING:

Based on the foregoing, the subject articles are properly classifiable under subheading 6304.92.0000, HTSUSA, which provides for other furnishings articles, excluding those of heading 9404, not knitted or crocheted, of cotton. The applicable rate of duty is 7.1 percent ad valorem and the textile restraint category is 369.

This decision supersedes PC 805424 with respect to the wallhanging/throws discussed herein.

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 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 applicable to textile merchandise, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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