CLA-2 CO:R:C:M 950521 KCC
District Director
U.S. Customs Service
P.O. Box 619050
1205 Royal Lane
Dallas/Ft. Worth, Texas 75261
RE: Protest No. 5501-91-100153; quilts; NY 861087; PC 861718;
9404.90.90; Fairchild's Dictionary of Textiles; trimming;
edging; binding
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 5501-91-100153 dated March 28, 1991, which pertains
to the classification of quilts under heading 9404, Harmonized
Tariff Schedule of the United States (HTSUS). Samples of the
quilts were submitted for examination. A meeting was held at
Customs Headquarters on September 1, 1992, where further
information and samples were presented concerning the differences
between bindings and edgings. Additional submissions dated
September 4 and 10, 1992, were taken into consideration in
rendering this decision.
FACTS:
The articles under consideration are 20 different styles of
quilts imported by the protestant, Impressions Imports, Inc. The
quilts differ from one another as each one has its own distinct
pattern with a coordinated color scheme. However, each quilt is
finished with an binding over the raw edges of the quilt.
Customs personnel in Dallas/Ft. Worth state that the
finished edges of the quilts are completed by two different
methods. The majority of the edges are finished by folding the
exposed edges of the front and back panels of the quilt under and
then lapping a separate strip of material over the folded edges
and sewing the strip and folded edges together. The other method
involves folding the exposed edges of the front and back panels
of the quilt under and then inserting the separate strip of
material into the middle of the folded edges and sewing these
components together. You state that each quilt's finished edges
measure between 8 to 12 mm in width.
However, the protestant states that all of the quilt's edges
under consideration are constructed in the same manner and that
this construction is represented by the submitted samples. The
quilt's raw exposed edges are covered with a separate strip of
material which is then sewn onto the quilt. The finished quilt
is no larger than the quilt with the exposed raw edges. The
separate strip of material or binding does not add to the quilt,
but merely covers the exposed raw edges. The following decision
applies only to quilts which are constructed in this manner and
which were represented by the submitted samples.
The protestant began importing quilts in 1989. They availed
themselves of the pre-entry classification program by gathering
various items to be classified into particular categories or
groups based on the group's characteristics. With this
information and a physical examination of one or more
representative samples selected at random from the group, Customs
determined the proper tariff classification of the items. A
Customs official in Dallas suggested that the "Peach Tree" style
quilt would be a "representative sample" of the protestant's
quilts for a pre-entry classification. Thereafter, on March 28,
1991, Pre-classification (PC) 861718 was issued which classified
the "101 Patchwork" quilt ("Peach Tree" quilt) under subheading
9404.90.80, HTSUS, which provides for "...Other...Other...Of
cotton, not containing any embroidery, lace, braid, edging,
trimming, piping exceeding 6.35 mm or applique work...Quilts,
eiderdowns, comforters and similar articles". This tariff
provision is dutiable at the rate of 5 percent ad valorem.
Since the pre-entry classification process was slower than
anticipated, the protestant requested a binding ruling for the
"Peach Tree" style quilt from New York Customs. In New York
Ruling (NY) 861087 dated March 20, 1991, the "Peach Tree" style
quilt was classified under subheading 9404.90.80, HTSUS. NY
861087 did not describe the finished edges of the quilt.
In accordance with PC 861718 and NY 861087, the protestant
expected all of their quilts, made in the same manner as the
"Peach Tree" quilt, to be classified under subheading 9404.90.80,
HTSUS. However, all the quilt entries, except the "Peach Tree"
quilt, in Protest No. 5501-91-100153 were liquidated under
subheading 9404.90.90, HTSUS. The entries of the "Peach Tree"
quilts were liquidated on March 22, 1991, under subheading
9404.90.80, HTSUS, at the 5 percent ad valorem rate of duty in
accordance with NY 861087.
ISSUE:
Are the quilts with finished edges properly classified under
subheading 9404.90.80, HTSUS, which provides for quilts "not
containing any embroidery, lace, braid, edging, trimming or
piping exceeding 6.35 mm or applique work"?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretations (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes."
The quilts are properly classified under subheading 9404.90,
HTSUS, which provides for "Mattress supports; articles of bedding
and similar furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with springs or
stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered...Other...Other."
The issue to be determined is the meaning of "...
embroidery, lace, braid, edging, trimming, or piping exceeding
6.35 mm" in subheading 9404.90.80, HTSUS. If an article contains
any of these features, without regard to their functionality, it
is excluded from classification within this tariff provision.
The term "embroidery, lace, braid, edging, trimming or piping
exceeding 6.35 mm" is not defined in the HTSUS or the Explanatory
Notes of the Harmonized Commodity Description and Coding System
(HCDCS), which are looked to for guidance in the interpretation
of the HTSUS.
In the absence of any guidance in the Explanatory Notes, it
is proper to use the principal that tariff terms are construed in
accordance with their common and commercial meaning. Nippon
Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380
(1982). Common and commercial meaning may be determined by
consulting dictionaries, lexicons, scientific authorities and
other reliable sources. C.J. Tower & Sons v. United States, 69
CCPA 128, 673 F.2d 1268 (1982). Fairchild's Dictionary of
Textiles, 6th Edition (1979), defines the following terms:
Embroidery Originally a needlework of antique origin,
consisting in executing designs with thread,yarn
or other flexible material on a textile or leather
ground.
Braid 1. A flat, round or tubular narrow fabric made by
intertwining a single set of yarns to form a
definite pattern.
Edging A broad term for material used as a decorative
trim on the edge of garments. This includes
narrow lace, braid, fringe, of various forms and
kinds.
Piping A narrow fabric or cord used to finish raw edges
on material or for decorative purposes in
finishing by dressmakers.
Trim is not defined in Fairchild's Dictionary of Textiles.
However, trimming is defined in Webster's New World Dictionary,
Third College Edition (1988) as:
5 a) to decorate or embellish as by adding ornaments, contrasting
materials.
5 d) any ornamental trimming [a dress with lace trim].
As protestant has stated, Customs has interpreted the word
"trimming" in several decisions. However, the interpretation of
"trimming" in those decisions was based on the Explanatory Notes
concerning the classification of garments in Chapters 61 and 62,
HTSUS. We do not find that the interpretation of "trimming" in
those decisions has any authority in determining if the finished
edges of quilts classifiable in heading 9404, HTSUS, are
considered "trimming".
Additionally, Fairchild's Dictionary of Textiles defines
various types of bindings in the following manner:
Binding See Tape
Tape A narrow woven fabric not more than 8 inches (20.32 cm)
wide (A.S.T.M.)...Uses: trimming, binding. See Twilled
Tape and Seam Binding.
Seam Binding A narrow fabric used for binding seams or cut
edges of fabric to prevent fraying or raveling.
Also see Slit Fabrics.
Tape-Finished Hem A raw edge of a garment or household textile
that is finished by attaching and stitching
and stitching a seam-binding tape to cover
the raw edge. See Seam Binding.
As the finished edges under consideration do not meet the
definitions of "embroidery", "lace", "braid" or "piping", these
terms are not at issue. The issue to be determined is whether
the finished edges are considered "edging" or "trimming" excluded
from classification under subheading 9404.90.80, HTSUS. In the
September 1, 1992, meeting, the protestant presented arguments
distinguishing the finished edges on its quilts from the "edging"
and "trimming" excluded from classification under subheading
9404.90.80, HTSUS. The protestant stated that the binding on its
quilts serves to complete the unfinished quilt by
enclosing/binding all of the quilt's raw edges. The protestant
stated that its binding encloses the quilt's raw edges, but does
not appreciably increase the surface area of the quilt.
On the other hand, the protestant contends that "edging" and
"trimming" adds to one or more of a quilt's finished sides by
enhancing the finished side. The protestant contends that
"edging" and "trimming" is usually a finished article, such as
lace, pleats, ruffles, tassels, and fringe. Edging which is
different than binding, extends beyond the quilt's edges and
thereby increases the quilt's total surface area.
We are of the opinion that the finished edges of the quilts
at issue are not the "edging" and "trimming" contemplated by the
exclusionary language in subheading 9404.90.80, HTSUS. The
quilts under consideration, including the scalloped edged "Double
Wedding Ring" quilt, have cut raw edges over which a binding
material is sewn. The binding does not add to the total surface
area of the quilt, but merely finishes off the raw edges of the
quilt. The binding does not merely cover up a previously
finished seam, but is an integral and necessary part of the quilt
as it contains the exposed ends of the quilt's three ply
material. The finishing of the edgings by lapping a separate
strip of fabric over those edges is not an edging excluded from
classification under subheading 9404.90.80, HTSUS.
Based on the information presented, NY 861087, and PC
861718, the quilts under consideration are not excluded from
classification under subheading 9404.90.80, HTSUS, and are
properly classified as "...Other...Other...Of cotton, not
containing any embroidery, lace, braid, edging, trimming, piping
exceeding 6.35 mm or applique work...Quilts, eiderdowns,
comforters and similar articles."
HOLDING:
The quilts at issue, including the "Peach Tree" quilt, do
not have an edge, trim, or piping exceeding 6.35 mm and are,
therefore, not excluded from classification under subheading
9404.90.80, HTSUS. The quilts are properly classified under
subheading 9404.90.80, HTSUS, which provides for
"...Other...Other...Of cotton, not containing any embroidery,
lace, braid, edging, trimming, piping exceeding 6.35 mm or
applique work...Quilts, eiderdowns, comforters and similar
articles."
The protest should be granted. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division