HQ 087751
November 9, 1990
CLA-2 CO:R:C:G 087751 CRS
CATEGORY: Classification
TARIFF NO.: 6304.92.0000
Mr. Marc S. Greenberg
Vice President
American Shipping Company
P.O. Box 1486
Englewood Cliffs, NJ 07632
RE: Cotton woven article self-fringed on four sides. Bed throw;
furniture cover.
Dear Mr. Greenberg:
This is in reply to your letter dated July 12, 1990 (your
reference #32705), to our New York office, on behalf of your
client, Beacon Looms, Inc., in which you requested a ruling on
the classification of a bed throw under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted.
FACTS:
The article in question, style 4400, is made of 100 percent,
handwoven cotton, and is self-fringed on all four sides. Style
4400 is described as a bed throw, measures 46 inches by 60 inches
with a two inch fringe and is imported from India. You have
advised that the actual imported article will measure 54 inches
by 64 inches.
ISSUE:
Whether the article in question is classifiable as a
furnishing of heading 6304, HTSUSA.
LAW AND ANALYSIS:
Heading 6304, HTSUSA, covers other furnishing articles,
excluding those of heading 9404. The Explanatory Notes to the
Harmonized Commodity Description and Coding System, which
although not legally binding, constitute the official
interpretation of the Harmonized System at the international
level, provide in pertinent part at 865, EN 63.04, that:
These articles [heading 6304] include wall hangings
and textile furnishings for ceremonies...; mosquito nets;
bedspreads...; cushion covers, loose covers for furniture,
antimacassars....
Both the sample article (46 x 60) and the imported article (54 x
64) are too small to cover a bed; moreover, bed throws commonly
have fringe on only three sides. Thus Customs does not consider
the instant article to be a bed throw but instead, views it as
similar to a furniture throw or cover. In either case, however,
the article is classifiable as a furnishing of heading 6304.
HOLDING:
The article in question is classifiable in subheading
6304.92.0000, HTSUSA, under the provision for other furnishing
articles, excluding those of heading 9404,other, not knitted or
crocheted, of cotton, and is dutiable at the rate of 7.2 percent
ad valorem. The textile category is 369.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division