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NY C88254




June 8, 1998

CLA-2-63:RR:NC:TA:349 C88254

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street
34th Floor
New York, NY 10004

RE: The tariff classification of a quilted throw from China.

Dear Mr. Peterson:

In your letter dated May 20, 1998 you requested a classification ruling on behalf of Hollander Home Fashions, Inc.

The instant sample is a quilted throw. The outershell is made from 100 percent nylon woven fabric filled with a down filler. The item features quilt stitching in a diagonal zig-zag pattern running across the width of the throw. This quilt stitching extends through all three layers. The edges are finished and the quilt measures 50 x 60 inches. As indicated in your letter the throw may be used as an ornamental furnishing on a sofa or chair, may be draped over a banister or it may be used as a lap covering for indoor or outdoor use.

In Headquarters Ruling Letter (HQ) 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTSUSA. These items significantly deviated from the domestic industry's standard sizes for quilts. Customs stated the following, in pertinent part:

"It is important to note that except for the irregular dimensions, the aforementioned articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that in certain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus,

Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely, would also be classifiable under Heading 9404, HTSUSA."

The dimensions of the subject article are 50 x 60 inches. It significantly deviates from all of the standard size quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the instant throw will be classified under Heading 6304, HTSUS.

The applicable subheading for the throw will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.1 percent ad valorem.

The throw falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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