The tariff classification of quilts of leather andtextile from India

PD B85314 May 21, 1997 CLA-2-42-CL:PD:CP:CB:HO2 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Akhtar Din Indus Shipping Company 27 Park Place, Suite 213 New York, NY 10007 RE: The tariff classification of quilts of leather and textile from India Dear Mr. Din: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 2, 1997 DESCRIPTION OF MERCHANDISE : You have submitted two samples of textile and leather quilts. The samples submitted are not quilted; however, you state that they will be at time of importation. The first sample is approximately 50" by 60". The back of the quilt is 100% woven cotton. The main part of the front side of the quilt is a pattern of colored pieces of leather; around this leather there is a border of woven cotton that is almost eight inches wide. You state that the filling will be 100% cotton. You also have requested a ruling on a quilt of the same construction, but which has a back and borders of 100% silk. The second sample is also about 50" by 60". This quilt has colored pieces of leather as its main portion on both the front and back sides. It has a border, on both the front and back, of 100% woven cotton; the border is almost eight inches wide. You state that the filling for this quilt, too, will be 100% cotton. You also request a classification on a quilt of similar construction, but with a border of 100% silk. HTS PROVISION : For all four types: Other articles of leather or of composition leather: Other: Other. HTS SUBHEADING : 4205.00.8000. RATE OF DUTY : Free. OTHER : Your samples will be returned under separate cover. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio