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NY D81566




August 28, 1998

CLA-2-63:RR:NC:TA:349 D81566

CATEGORY: CLASSIFICATION

TARIFF NO.:6304.92.0000; 6304.93.0000; 6304.99.3500

Ms. Jeannie J. Doole
Voyager Designs
102 Plymouth Place
LaGrange, Georgia 30240

RE: The tariff classification of quilts and pillow covers from China.

Dear Ms. Doole:

In your letter dated August 19, 1998 you requested a classification ruling.

You submitted photographs of various quilt designs and indicate that you will also import pillow covers. The quilts and pillow covers will be made from either 65 percent linen and 35 percent cotton, 100 cotton or 65 percent polyester and 35 percent cotton woven fabric. The items contain a polyester filler. Quilt stitching extends through all three layers. The quilts will be made in two sizes either 30 inches square or 14 x 30 inches. The pillow covers will measure approximately 12 inches square and feature a zipper closure on the back portion. You have indicated that the quilts have multiple uses such as a small blanket or a wallhanging.

In Headquarters Ruling Letter 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 submitted articles are 30 inches square and 30 x 14 inches. They significantly deviate from all of the standard size quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, the instant quilts will be classified under Heading 6304, HTSUS.

The applicable subheading for the quilts and pillow covers made from 100 percent 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 duty rate will be 6.8 percent ad valorem.

The applicable subheading for the quilts and pillow covers made from 65 percent polyester and 35 percent cotton 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 duty rate will be 10.1 percent ad valorem.

The applicable subheading for the quilts and pillow covers made from 65 percent linen and 35 percent cotton will be 6304.99.3500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers(except cotton): other. The duty rate will be 12.2 percent ad valorem.

The items made from 100 percent cotton fall within textile category designation 369. The items made from 65 percent polyester and 35 percent cotton fall within textile category designation 666 and the items made from 65 percent linen and 35 percent cotton fall within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The items which fall within textile category designation 899 are only subject to 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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