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Advance Rulings for Tariff Classification
Product Name
Fabric, quilted
Technical Reference System Number
235173
Description
This is a quilted textile fabric consisting of three layers held together by heat bonding. Layers one and three are nonwoven, navy blue and made of man-made synthetic fibres and layer two is a wadding of man-made synthetic fibres. It is used to cover the interior of elevators.
Analysis and Justification
Heading 58.11 covers “quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10”. The quilted fabric is excluded from heading 56.03 by virtue of exclusion note (h) to that heading.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the quilted fabric is classified under classification number 5811.00.90.00 of the Customs Tariff.
