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This heading covers textile products in the piece consisting of :
(1) a layer of fabric, normally knitted or woven or of nonwovens, and a layer of padding material (of textile fibres frequently in the form of a web, of felt, of cellulose wadding, of foam plastics or of foam rubber, for example), or (2) two layers of fabric, normally knitted or woven or of nonwovens, or of combinations thereof, separated by a layer of padding. These layers are usually held together by needling or stitching (including stitch-bonding) either with straight rows of stitches or by stitching in a decorative pattern, provided the stitches are used principally to quilt and do not constitute designs giving the product the character of embroidery. They may also be held together by knotted ties, or by adhesive, by heat bonding or other means, provided the product also has a quilted effect, that is, has a raised or puffed effect similar to quilting by stitching, needling or stitch-bonding.
The products of this heading may be impregnated, coated or covered, or the fabrics used in their production may be impregnated, coated or covered.
These materials are commonly used in the manufacture of quilted garments, bedding or bedspreads, mattress pads, clothing, curtains, place-mats, underpads (silencers) for table linen, etc. The heading does not cover : (a) Plastic sheets quilted, whether by stitching or heat sealing, to a padded core (Chapter 39). (b) Stitches or quilted textile products in which the stitches constitute designs giving them the character of embroidery (heading 58.10). (c) Made up goods of this Section (see Section Note 7). (d) Articles of bedding or similar furnishing of Chapter 94, padded or internally fitted.
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