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NY L81990




February 7, 2005

CLA-2-63:RR:NC:TA:349 L81990

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
P.O. Box 102
Brewster, New York 10509

RE: The tariff classifications of an unfinished throw from China.

Dear Ms. Cerny:

In your letter dated January 19, 2005 you requested a classification ruling.

The merchandise at issue, style no. 080360, is an unfinished throw. It measures approximately 50 x 60 inches. It is made from two pieces of a multi-layer fabric. The outer layer is made from 100 percent polyester woven fabric. It is backed with a polyester batting and a non-woven fabric. The two pieces of fabric are placed together with the woven polyester to the outside. The layers are quilted together in 16 vertical rows creating channels. The sides are sewn and the top and bottom edges are open. After importation the channels will be filled with electrical wiring and sewn closed creating an electric throw.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Stuffed and quilted articles are generally excluded from the blanket heading. Although it lacks the electrical component, based on the general appearance of the submitted sample and the stated finishing operations, the unfinished throw has the essential character of the finished article.

     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 unfinished throw will be classified under Heading 6304, HTSUS.

The applicable subheading for the unfinished throw will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.8 percent ad valorem.

The unfinished throw falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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