CLA-2 CO:R:C:G 085617 CC
Mr. F. Gordon Lee
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006
RE: Revocation of HRL 084092 and HRL 084584; Quilted Bedspreads
Dear Mr. Lee:
This letter is response to your request of September 21,
1989 for reconsideration of HRL 084092, dated May 26, 1989, and
HRL 084584, dated July 21, 1989. Samples were submitted for
examination.
FACTS:
Both of the ruling letters pertained to the classification
of quilted bedspreads submitted by your client, Max Kahn Curtain
Corporation. HRL 084092 involved the classification of Styles
BS-689 and BS-1338, and HRL 084584 involved the classification of
Style BS-1339.
Styles BS-1338 and BS-1339 both consist of 3 layers of
fabric quilted together with a half-ruffle drop. The filling of
both styles is composed of 100 percent fiberfill, and the backing
is composed of 100 percent polyester warp knit tricot. The top
layer of both styles has a floral print. The top layer of Style
BS-1338 is composed of 52 percent polyester and 48 percent cotton
woven blend fabric; the top layer of Style BS-1339 is composed of
52 percent cotton and 48 percent polyester woven blend fabric.
Style BS-689 contains four layers of fabric quilted together
with a half-ruffle drop. The top layer consists of 100 percent
polyester jacquard raschel open-knit fabric over a 100 percent
polyester woven fabric in a solid color. The filling and backing
are made of the same materials as those of the above styles.
Each sample has approximately 13-inch wide dust ruffles
along three sides. The ruffle is attached to the spread by two
rows of straight stitching. The fabric forming the dust ruffle
extends inch above the stitching.
All of the above styles were classified under subheading
6304.19.1500 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other furnishing
articles, excluding those of Heading 9404, bedspreads, other, of
man-made fibers, containing any embroidery, lace, braid, edging,
trimming, piping or applique work.
You state that Style BS-1339 should be classified in a
subheading which provides for cotton material. In addition, you
contend that none of the styles contains any edging, and,
therefore, classification under subheading 6304.19.1500 is
incorrect.
ISSUE:
Whether the bedspreads at issue are classifiable in Heading
6304, HTSUSA, or in Heading 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. One of the
articles specifically provided for in Heading 6304 is bedspreads.
According to the Explanatory Notes, the official interpretation
of the HTSUSA at the international level, Heading 6304 includes
bedspreads, but does not include bed coverings of Heading 9404.
The Explanatory Notes to Heading 9404 state that this heading
covers the following articles:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material (cotton, wool, horsehair, down synthetic
fibers, etc.) or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.). For example:
...
(2) Quilts and bedspreads ...
Each bedspread at issue contains an internal layer of
fiberfill. The bedspreads would be considered internally fitted
with fiberfill, and, according to the Explanatory Notes, would be
classifiable in Heading 9404, HTSUSA.
The applicable subheadings for the submitted bedspreads
would be 9404.90.80, HTSUSA, which provides for articles of
bedding and similar furnishing, other, other, of cotton, not
containing any embroidery, lace, braid, edging, trimming, piping
exceeding 6.35 mm, or applique work, and 9404.90.90, HTSUSA,
which provides for bedding and similar furnishing, other, other,
other.
Styles BS-689 and BS-1338 do not contain cotton; thus, they
are classifiable in subheading 9409.90.90. You argue that Style
BS-1339 is classifiable as of cotton, based on GRI 3 and
Subheading Note 2(A) to Section XI. (The top layer imparts the
essential character to this bedspread, and in this layer, cotton
predominates by weight.) We agree. But to be classifiable under
subheading 9404.90.80, Style BS-1339 cannot have any edging.
You contend that the fabric above the stitching of Style BS-
1339 is primarily functional. Any decorative effect is minor and
merely incidental to the function served by the fabric.
Therefore, you submit that this bedspread does not contain any
edging.
According to Webster's Third New International Dictionary,
Unabridged (1986), edging is defined as "1 : something that forms
and edge or border as a : a narrow piece of lace, fringe, or
braid usu. with one straight edge used to finish or decorate an
edge or joining on clothing, upholstery, or curtains."
We believe that the fabric above the stitching forms an edge
and is decorative; thus, it meets the definition of edging.
Also, we would not agree that the decorative effect of this
fabric is minor compared to its function. Therefore, Style BS-
1339 is classifiable under subheading 9404.90.90, HTSUSA.
HOLDING:
Styles BS-689, BS-1338, and BS-1339 are classified under
subheading 9404.90.9040, HTSUSA, which provides for articles of
bedding and similar furnishing internally fitted with any
material, other, other, other, other. The rate of duty is 14.5
percent ad valorem.
Pursuant to Section 177.9 of the Customs Regulations (19 CFR
177.9), HRL 084092, dated May 26, 1989, and HRL 084584, dated
July 21, 1989, are modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division