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NY 889193



August 25, 1993

CLA-2-58:S:N:N6:350 889193

CATEGORY: CLASSIFICATION

TARIFF NO.: 5811.00.1000; 5811.00.2000; 5811.00.3000

Mr. Paul Knight
Mid-West Quilting Co. Ltd.
1451 Erin Street
Winnipeg, Manitoba, Canada R3E 2S9

RE: The tariff classification of six quilted fabrics, from Canada.

Dear Mr. Knight:

In your letter dated July 23, 1993, you requested a tariff classification ruling.

While five actual samples were submitted, you requested the classification of six. All fabrics are of similar construction. That is, they are all of a typical diamond quilt construction. In the instant case, each material contains one or more layers of nonwoven padding stitched between a layer of 100% nonwoven polypropylene fabric (scrim) and a woven layer of either 100% cotton, polyester or nylon. You supplied the following approximate weight specifications for each of the five materials and labeled them as follows:

1A 100% Polyester twill 112g/yd.
100% Bonded wool 113g/yd.
100% Polypropylene scrim .8g/yd.

1B 100% Polyester twill 112g/yd.
100% Bonded wool 170g/yd.
100% Polypropylene scrim .8g/yd.

2 100% Cotton 200g/yd.
100% Bonded Wool 113g/yd.
100% Polypropylene scrim .8g/yd.

3 100% Nylon Lining 85g/yd.
100% Bonded Wool 113g/yd.
100% Polypropylene scrim .8g/yd.

4 100% Nylon Lining 85g/yd.
100% Bonded Polyester 140g/yd.
100% Polypropylene scrim .8g/yd.

5 100% Nylon Lining 85g/yd.
100% Thinsulate (mmf) 152g/yd.
2x Polypropylene scrim 1.6g/yd.

The applicable subheading for styles 1A, 1B and 3, will be 5811.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, of wool or fine animal hair. The rate of duty will be 15 percent ad valorem.

The applicable subheading for style 2 will be 5811.00.2000, HTS, which provides for quilted textile products..., of cotton. The rate of duty is 7.2 percent ad valorem.

The applicable subheading for styles 4 and 5 will be 5811.00.3000, HTS, which provides for quilted textile products..., of man-made fibers. The rate of duty is 16 percent ad valorem.

Goods classifiable under subheading 5811.00.1000, HTS, which have originated in the territory of Canada, will be entitled to a 7.5 percent rate of duty under the United States-Canada Free Trade Agreement (CFT) upon compliance with all applicable regulations.

Goods classifiable under subheadings 5811.00.2000 and 5811.00.3000, HTS, will be entitled to 3.6 and 8 percent ad valorem rates of duty, respectively, upon compliance with all applicable regulations under the CFT.

You ask what would be the effect on the classification and this binding ruling by changing the weights of the insulation material in the above fabrics. Classification of quilted material is predicated on the component fabric of chief weight and classified accordingly as indicated by the above classifications. This binding ruling is written for the submitted samples only, based on the furnished data. However, this letter can be a guide to the classification of other combinations of materials.

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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