The tariff classification of quilted fabrics cut to shape from Germany

N072457 August 20, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Steve Kamph Newport Riding Supply 1320 East Ocean Front Newport Beach, CA 92661 RE: The tariff classification of quilted fabrics cut to shape from Germany Dear Kamph: In your undated letter received in our office on August 18, 2009, you requested a tariff classification ruling. The submitted samples are three pieces of quilted fabric. They are composed of wool batting with a cotton twill outer shell (both top and bottom). The edges are not finished. The piece labeled “Sample 1” measures approximately 39” x 25” with rounded corners and a slight tapering in the lengthwise center. Sample 2 is a similar size and shape, but is constructed by sewing two identical pieces together in the center. Sample 3 measures approximately 42” x 26”; it is a rectangle, but a drawing you submitted with the sample shows that the corners will be cut off before importation, so that the actual shape will not be a square or rectangle. The fabric cut in these shapes will be used as the chief component for saddle pads. Prior to finishing the saddle pads, the fabric must be trimmed and bound. All of the cut pieces meet the tariff definition of “made up” found in Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the quilted fabrics cut to shape will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division