The tariff classification of a quilted fabric for use in the manufacture of quilts and comforters, from China.

NY J80017 January 24, 2003 CLA-2-:RR:NC:TA:350 J80017 CATEGORY: Classification TARIFF NO.: 5811.00.2000 Mr. Daniel Zupko Phoenix International 1911 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of a quilted fabric for use in the manufacture of quilts and comforters, from China. Dear Mr. Zupko: In your letter dated December 31, 2002, on behalf of Manual Woodworkers & Weavers, Hendersonville, NC, you requested a tariff classification ruling. The instant sample consists of a quilted material composed of three distinct layers, and measures about 1/4" in overall thickness. The middle padding layer is of cotton batting that is sandwiched between two layers of woven cotton fabrics. These outer fabric layers are printed with different designs. These three layers are quilted or stitched together in a standard diamond pattern and, according to your correspondence, will be imported as roll goods. After their importation into the United States, they will be used in the manufacture of such things as quilts and comforters. The applicable subheading for the product will be 5811.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for quilted textile products in the piece, … of cotton. The rate of duty will be 6.4 percent ad valorem. 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 George Barth at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division