&&The goods are a knitted decorative bed throw. They are made with 75% polypropylene and 25% Chenille polyester (45% spun polyester/55% filament polyester) yarn which is knitted into a finished bedding product for use in the hospitality industry. The throws come in 24” x 96” or 24” x 86” sizes and are to be used at the foot of the bed.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6304.11.00.00. This tariff classification number is correct.&&&&Heading 63.04 covers other furnishing articles, excluding those of heading 94.04. As the throws are not internally stuffed or fitted as described in heading 94.04 they are to be classified under 6304.11.00.00.