The tariff classification of an unfinished throw from China

NY F82823 February 24, 2000 CLA-2-63:RR:NC:TA:349 F82823 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of an unfinished throw from China Dear Ms. Balog: In your letter dated February 2, 2000 you requested a classification ruling on behalf of Hollander Home Fashion. You submitted a sample of an unfinished throw. It measures approximately 50 x 58 inches and the outer shell is made from 100 percent nylon woven fabric. One edge of the throw has a 7-inch unfinished opening. After importation the throw will be filled with down and sewn closed. All four edges of the throw feature a one-inch wide border filled with polyester fiber. Quilt stitches are sewn through both layers of the throw to create baffles for the down. A 17-inch square quilted panel is sewn to one end of the throw forming a pocket. This panel is also filled with polyester fibers. The throw may be folded and stuffed into this pocket. 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. Given 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 58 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 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. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division