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NY N016918




September 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of a quilted throw from China

Dear Mr. Bartlett:

In your letter dated September 10, 2007 on behalf of Blue Ridge Home Fashions, you requested a classification ruling.

The instant sample, identified as style # 07BRTHROW, is a quilted throw. This item may also be referred to as a quilted wrap. One side is made from 100 percent cotton woven fabric. The reverse side is made from 100 percent polyester knit pile fabric. The item is stuffed with a polyester fiberfill. Quilt stitching extends through all three layers. The throw features multiple snaps and a zipper closure. When folded in half, snapped and zippered it encloses the user and allows them to “wear” the item. Although it can be worn, this throw or wrap is not considered wearing apparel. The throw measures approximately 62 x 69 inches.

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 that 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. The submitted throw also deviates from the standard sizes. 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 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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 quilted throw falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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