The tariff classification of a quilted throw from China.

NY G88952 April 3, 2001 CLA-2-63:RR:NC:TA:349 G88952 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a quilted throw from China. Dear Ms. Dorfman: In your letter dated March 14, 2001 you requested a classification ruling on behalf of LTD Commodities. The merchandise at issue, identified as QIT-Quilted Throws, is a throw. The outer shell of the throw is made from 100 percent cotton woven fabric. It is stuffed with a 100 percent polyester filler. Quilt stitching extends through all three layers. All of the edges are sewn and the quilt measures approximately 50 x 60 inches. The front features blue quilted border and four blue squares that contain an embroidered flower. The back is a solid color. Following Headquarter’s Ruling Letter (HQ) 957410 of February 5, 1995, this quilted throw is not considered classifiable as the quilts and comforters of Heading 9404 since it is not bedding size. As requested the sample is being returned. The applicable subheading for the quilted 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 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