Cotton woven article self-fringed on four sides. Bed throw; furniture cover.

HQ 087751 November 9, 1990 CLA-2 CO:R:C:G 087751 CRS CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Marc S. Greenberg Vice President American Shipping Company P.O. Box 1486 Englewood Cliffs, NJ 07632 RE: Cotton woven article self-fringed on four sides. Bed throw; furniture cover. Dear Mr. Greenberg: This is in reply to your letter dated July 12, 1990 (your reference #32705), to our New York office, on behalf of your client, Beacon Looms, Inc., in which you requested a ruling on the classification of a bed throw under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted. FACTS: The article in question, style 4400, is made of 100 percent, handwoven cotton, and is self-fringed on all four sides. Style 4400 is described as a bed throw, measures 46 inches by 60 inches with a two inch fringe and is imported from India. You have advised that the actual imported article will measure 54 inches by 64 inches. ISSUE: Whether the article in question is classifiable as a furnishing of heading 6304, HTSUSA. LAW AND ANALYSIS: Heading 6304, HTSUSA, covers other furnishing articles, excluding those of heading 9404. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which although not legally binding, constitute the official interpretation of the Harmonized System at the international level, provide in pertinent part at 865, EN 63.04, that: These articles [heading 6304] include wall hangings and textile furnishings for ceremonies...; mosquito nets; bedspreads...; cushion covers, loose covers for furniture, antimacassars.... Both the sample article (46 x 60) and the imported article (54 x 64) are too small to cover a bed; moreover, bed throws commonly have fringe on only three sides. Thus Customs does not consider the instant article to be a bed throw but instead, views it as similar to a furniture throw or cover. In either case, however, the article is classifiable as a furnishing of heading 6304. HOLDING: The article in question is classifiable in subheading 6304.92.0000, HTSUSA, under the provision for other furnishing articles, excluding those of heading 9404,other, not knitted or crocheted, of cotton, and is dutiable at the rate of 7.2 percent ad valorem. The textile category is 369. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division