Classification of Textile quilted products like Quilts, Quilted bed spreads, etc.- Board Clarifies
Reference has been received from Trade seeking clarification regarding classification of Quilts and Quilted bed spreads.
These are ready to use products. The process of manufacture of these products is that between two layers of fabrics, a layer of cotton/synthetic fabric, etc is placed and thereafter, it is stitched and converted into made-ups and articles of bedding. The general practice as per the trade has been to classify the products under chapter 5811. However, practice at some places has been to treat these products as classifiable under chapter 94.
CBEC now clarifies:-
What is covered by the Heading 5811 is the Quilted Textile Products which are further used in the manufacture of quilts, quilted bedspreads, etc. But the quilted bedspread or quilts may be correctly classified under 9404. Thus the benefit of the Notification No. 30/2004 is not available to quilts, quilted bedspreads etc.
CBEC Circular No. 903/23/2009 -CX; Dated October 20 2009