CLA-2 CO:R:C:G 086220 CC
Mr. Luis Kalil
President
Kalil & Company Ltd.
Carrera 41: No. 169-05/07
Bogot, Colombia S.A.
RE: Classification of a bedspread, a comforter, and a mattress
pad
Dear Mr. Kalil:
This letter is in response to your inquiry of December 19,
1989, requesting tariff classification of a bedspread, a
comforter, and a mattress pad under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). The samples
you sent are missing and were not available to us for
examination in preparing this ruling.
FACTS:
According to your submissions, the subject bedspread and
comforter are filled with 100 percent polyester. The mattress
pad is filled with 100 percent polyester or polyurethane,
depending on the requirements. You believe that all of these
articles are classifiable in Heading 9404, HTSUSA.
You have submitted the following information:
MATTRESS PAD:
Materials used: fabrics, wadding, nylon mono-
filament thread, and backing.
Composition of materials:
Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton
Wadding: 100 percent polyester
Thread : 100 percent nylon-monofilament
Backing: 100 percent nylon
BEDSPREAD:
Materials used: fabrics, wadding, nylon mono-
filament thread, and backing.
Composition of materials:
Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton
Wadding: 100 percent polyester
Thread : 100 percent nylon-monofilament
Backing: 100 percent nylon
COMFORTER:
Materials used: fabrics, wadding, nylon mono-
filament thread, and backing.
Composition of materials:
Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton
Wadding: 100 percent polyester
Thread : 100 percent nylon-monofilament
Backing: 100 percent nylon
ISSUE:
Whether the merchandise at issue is 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. According to
the Explanatory Notes, the official interpretation of the HTSUSA
at the international level, Heading 6304 covers furnishing
articles of textile materials, other than those of Heading 9404.
These articles include wall hangings and textile furnishings for
ceremonies (e.g., weddings or funerals); mosquito nets;
bedspreads, (but not including bed coverings of Heading 9404);
cushion covers; loose covers for furniture, antimacassars; table
covers (other than those having the characteristics of floor
coverings - see Note 1 to Chapter 57); mantlepiece runners;
curtain loops; valances (other than those of Heading 6303).
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:
(1) Mattresses, including mattresses with a metal
frame.
(2) Quilts and bedspreads (including counter panes,
and also quilts for baby-carriages), eiderdowns
and duvets (whether of down or any other filling),
mattress-protectors (a kind of thin mattress
placed between the mattress itself and the
mattress support), bolsters, pillows, cushions,
pouffes, etc.
(3) Sleeping bags.
All of the subject articles would be considered articles of
bedding. In addition, all of the articles contain an internal
layer of material, based on your descriptions of them. Thus,
assuming that they are filled or fitted with an internal layer of
material, all of these articles are classifiable in Heading 9404,
HTSUSA, according to the Explanatory Notes.
HOLDING:
Those articles in which the cotton material predominates by
weight and do not contain any embroidery, lace, braid, edging,
trimming, piping exceeding 6.35 mm or applique work, would be
classified under subheading 9404.90.8000, HTSUSA. To be
classifiable as of cotton, cotton would have to predominate by
weight (in accordance with Addition U.S. Rule of Interpretation
1(d) and Note 2(A) of Section XI) in the portion of the article
that imparts its essential character (in accordance with General
Rule of Interpretation 3). Articles classified under subheading
9404.90.8000 are subject to a rate of duty of 5 percent ad
valorem and textile category 362.
If a subject article is not classifiable under the above
subheading, it is classified as the following:
The subject bedspread and mattress pad would be 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 would
be 14.5 percent ad valorem.
The subject comforter would be classified under subheading
9404.90.9010, 9404.90.9020, or 9404.90.9030, HTSUSA, which
provide for articles of bedding and similar furnishing internally
fitted with any material, other, other, other, quilts,
eiderdowns, and comforters. If the subject comforter is in chief
weight of cotton, it is classified under subheading
9404.90.9010, which is subject to textile category 362; if the
subject comforter is in chief weight of man-made fibers it is
classified under subheading 9404.90.9020, which is subject to
textile category 666; if the subject comforter is in chief weight
of other textile materials, it is classified under subheading
9404.90.9030, which is subject to textile category 899. The rate
of duty for articles classifiable under each of these subheadings
would be 14.5 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division