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NY M81451




April 5, 2006

CLA-2-63:RR:NC:N3:349 M81451

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Ms. Erin Giang
E & E Company, Ltd.
45875 Northport Loop East
Fremont, CA 94538

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

Dear Ms. Giang:

In your letter dated March 22, 2006 you requested a classification ruling.

The merchandise at issue, described as a “Micro Fiber Throw”, is a quilted throw. The throw is comprised of two fabrics sewn together along the edges. One side of the throw is made from a micro fiber knit pile fabric that is made from 100 percent polyester. The reverse side is made from a polyester woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers of fabric. The throw measures 50 x 58 inches. The knit pile side conveys the essential character of this throw.

In Headquarters’ Ruling Letter (HQ) 957410 dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measure 50 x 50 inches and 50 x 60 inches were classifiable as other furnishing articles rather than as articles of bedding. Those items significantly deviated from the domestic industry’s standard size for quilts and would not sufficiently cover a standard size mattress. Following the reasoning in HQ 957410, this throw sized quilt will be classified as an other furnishing.

The applicable subheading for the quilted throw will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The 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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