HQ 084034
April 24 1989
CLA-2 CO:R:C:G 084034 SM
Ms. Dolores Tiongco
Quintessential Quilts
578 Westgate Drive
State College, PA 16803
RE: Tariff classification of quilts
Dear Ms. Tiongco:
Your letter of January 20 requests a tariff classifica-
tion ruling for certain quilts to be made in the Philippines.
FACTS:
You state that you intend to supply to the Philippines
100 percent cotton U.S. fabric in 25-yard bolts; 100 percent
polyester batting in 120-inch-square pieces to be cut into 60-
inch-square pieces; quilting thread; and labels. We assume
that all operations necessary to manufacture the finished
quilts will be performed in the Philippines. You have also
submitted a sample quilt. It is about 52 inches square and
has a four-inch-wide "sleeve" on the back along one edge. The
face displays colorful designs formed by piecing; the back is
a solid fabric. A folded bias edging of approximately 8 mm,
measured to the fold, finishes all four sides.
ISSUE:
How is the quilt classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the
headings of the tariff and any relative section or chapter
notes, and then, if the headings and notes do not require
otherwise, in accordance with the remaining GRI's.
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Heading 9404, HTSUSA, provides for ". . . articles of
bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns. . .) fitted with springs or stuffed or
internally fitted with any material. . . ." Since no defi-
nition of quilts is given, the common meaning of the term
applies:
1 b bed coverlet made of two layers of cloth of
which the top one is usu. pieced or appliqued and
having a filling of wool, cotton, or down held in
place by stitched designs or tufts worked through
all thicknesses.
Webster's Third New International Dictionary Un-
abridged
1. a bed cover made of two plies of fabric with a
filling or wadding of cotton, wool, down, man-
made fiber, etc., stitched through in patterns or
tufted. . . .
Fairchild's Dictionary of Textiles
Thus, in general a quilt is a bedcover consisting of three
layers, one of which is a filling, all held together by
stitching or tufts through all thicknesses. The submitted
sample, stated to be a quilt, conforms to this definition and,
by virtue of its filling, meets the requirements of the tariff
provision that it be "internally fitted with any material."
The subheadings under heading 9404, HTSUSA, providing
for quilts, eiderdowns and comforters, require that these
goods be classified as of cotton, of man-made fibers, or of
other textile materials. Neither the legal notes nor the
Explanatory Notes (EN), the official interpretation of the
HTSUSA at the international level, indicate how this deter-
mination is to be made in the case of a quilt consisting of
more than one textile material. However, Additional U.S. Rule
of Interpretation 1(d) of the tariff provides that "the
principles of section XI regarding mixtures of two or more
textile materials shall apply to the classification of goods
in any provision in which a textile material is named."
Note 2 and Subheading Note 2 of Section XI, which covers
textiles and textile articles generally, provide that goods of
this section consisting of two or more textile materials are
to be regarded as consisting wholly of that textile material
which predominates by weight over each other single textile
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material. Applying this principle to quilts of heading 9404,
HTSUSA, as directed by U.S. Rule of Interpretation 1(d), we
conclude that such goods are classifiable according to the
textile material of which they are in chief weight.
HOLDING:
If the cotton predominates by weight, the quilts are
classified under subheading 9404.90.9010, HTSUSA, textile
category 362. If the man-made fiber predominates, they are
classified under subheading 9404.90.9020, HTSUSA, textile
category 666.
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should
contact your local Customs office before importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division