The tariff classification of a quilted throw from China and Taiwan.

NY G87413 March 13, 2001 CLA-2-63:RR:NC:TA:349 G87413 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Tamee Macmillan Cyrk, Inc. 101 Edgewater Drive Wakefield, MA 01880-5374 RE: The tariff classification of a quilted throw from China and Taiwan. Dear Ms. Macmillan: In your letter dated February 15, 2001 you requested a classification ruling. The submitted sample, Style no. CAM-05, is a quilted throw. The outer shell is made from 100 percent cotton woven fabrics. It is stuffed with a 70 percent feather and 30 percent down fill. Quilt stitching extends through all three layers. All of the edges are sewn. The item measures 40.5 x 59 inches. One side is solid blue and other solid green. In Headquater’s 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. Following the reasoning in HQ 957410, this throw sized quilt will be classified as an other furnishing. The applicable subheading for the throw will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.6 percent ad valorem. The throw falls within textile category designation 369. Based upon international textile trade agreements products of China and Taiwan 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