CLA-2 CO:R:C:T 953064 NLP
Mr. Lawrence A. Doyle
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: Quilt and pillow sham ensemble; heading 6304; heading 9404;
Explanatory Notes to headings 6403 and 9404; GRI 3(b); EN
(VIII) to GRI 3(b); EN (X) to GRI 3(b); set; essential
character; GRI 6; HRLs 084873 and 951902; textile items in a
set are subject to textile category numbers as if they were
separately classified; Federal Register, Vol. 54, No. 163,
August 24, 1989, p. 35223
Dear Mr. Doyle:
This is in response to your letter dated November 9, 1992,
in which you requested the tariff classification for a quilt and
sham ensemble under the Harmonized Tariff Schedule of the United
States (HTSUS). A sample was submitted for our examination.
FACTS:
The submitted sample is a quilt and sham ensemble. Both are
made of 100 percent cotton woven fabric with a polyester filler.
The quilt is entirely made of flannel fabric and measures
approximately 79 inches by 81 inches. The edge is capped with a
strip of pink woven fabric. The top and bottom portions are
printed with white and pink strips, Walt Disney's "Minnie Mouse"
and hearts.
The sham is oval shaped and measures approximately 20-1/2
inches by 29 inches exclusive of a 4 inch decorative ruffle. The
front portion is made of flannel fabric printed with white and
pink stripes, Walt Disney's "Minnie Mouse" and hearts. The back
portion is made of woven fabric and has an overlaid slit opening
to accommodate the insertion of a pillow. Both articles are
packaged together in a clear plastic carry bag that has a zipper
closure.
ISSUE:
What is the tariff classification of the quilt and sham
ensemble under the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
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. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order. GRI 3 states that:
When, by application of Rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two or
more headings, classification shall be affected as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential
character, insofar as this criterion is
applicable.
Harmonized Commodity Description and Coding System
Explanatory Note (X) (hereinafter referred to as EN) to GRI 3(b)
states that the term "goods put in sets for retail sale" means
goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity;
(c) are put up in a manner suitable for sale directly
to users without repacking.
GRI 6 states provides that:
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to
the terms of those subheadings and any related subheading
notes and, mutatis mutandis, to the above rules, [GRI's 1-
5] on the understanding that only subheadings at the same
level are comparable....
GRI 6 thus incorporates GRI 1 through 5 in classifying goods at
the subheading level. Since GRI 6 uses the phrase "for legal
purposes" the preceding GRIs are to be applied at the level
necessary for the final legal classification of the goods for
tariff purposes. Thus, in order to be classifiable as a set, the
components must be classifiable in at least two different
headings or subheadings.
Heading 9404, HTSUS, provides for "[m]attress 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." The subject quilt is classified in this heading.
Specifically, it is classified in subheading 9404.90.8010, HTSUS,
which provides for "[m]attress supports; articles of bedding and
similar furnishing...[o]ther: [o]ther: of cotton, not containing
any embroidery, lace, braid, edging, trimming, piping exceeding
6.35 mm or applique work."
Heading 6304, HTSUS, provides for "[o]ther furnishing
articles, excluding those of heading 9404." According to the ENs
to heading 6304, this heading covers "furnishing articles of
textile materials, other than those of the preceding headings or
of heading 94.04, for use in the home..." Furthermore, the EN
states that heading 6304, HTSUS, does not include bed coverings
of heading 9404, HTSUS. The ENs 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
fibres, etc.), or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.).
The submitted pillow sham contains an internal layer of
polyester filler. It is an article of bedding that would be
considered internally fitted with fiberfill. Therefore,
according to the ENs, the submitted pillow sham is classifiable
in heading 9404, HTSUS. Specifically, it is classified in
subheading 9404.90.9050, HTSUS, which provides for "[m]attress
supports; articles of bedding and similar furnishing...fitted
with springs or stuffed or internally fitted with any material or
of cellular rubber or plastics, whether or not covered: [o]ther:
[o]ther: [o]ther: [o]f cotton." See, Headquarters Ruling Letter
(HRL) 084873 dated July 19, 1990, wherein a pillow sham
containing an internal layer of 100 percent polyester fiberfill
was classified in subheading 9404.90.9040, HTSUS.
With respect to the instant merchandise, at the heading
level, we do not have "goods put up in sets for retail sale"
since the quilt and sham are both classifiable in heading 9404,
HTSUS. However, the instant articles are classifiable under two
different subheadings within the same heading, 9404.90.80, HTSUS
and 9404.90.90, HTSUS. They meet a particular need in furnishing
a bed and are sold as a set for that purpose. These articles are
packaged together in a clear plastic bag and are, therefore, put
up in a manner suitable for sale directly to users without
repacking. As all three requirements for classification as a set
have been met, the quilt and sham ensemble qualify as a set
pursuant to GRI 3(b) by virtue of GRI 6.
We must next determine the essential character of the quilt
and sham set in accordance with GRI 3(b). EN (VIII) to GRI 3(b)
states that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
The quilt is the article that gives this merchandise its
essential character. By bulk, weight and cost, the quilt makes
up the greatest portion of this merchandise. Therefore, the set
is classified in heading 9404, HTSUS. Specifically, the set is
classified in subheading 9404.90.8010, HTSUS.
HOLDING:
The quilt and sham ensemble is classifiable as a set with
its essential character represented by the quilt. Therefore, the
set is classified in subheading 9404.90.8010, HTSUS, which
provides for "[m]attress 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: [o]ther: [o]ther: [o]f cotton,
not containing any embroidery, lace, braid, edging, trimming,
piping exceeding 6.35 mm or applique work: [q]uilts, eiderdowns,
comforters and similar articles." The rate of duty is 5 percent
ad valorem.
All applicable visa and quota requirements apply for
textile articles which are classified as parts of a set.
This rule applies to all items which, if imported separately,
would have required a visa and the reporting of quota.
Therefore, classification of the quilt and sham ensemble as a
set, when imported as such, does not effect the visa and quota
requirements applicable to each separately. Thus, these goods
are subject to textile category numbers as if separately
classified. The pillow sham, if classified separately, would be
classifiable under subheading 9404.90.9050, HTSUS, and would be
subject to textile category 369. The applicable textile quota
category for the quilt is 362. See, HRL 951902, dated, August
28, 1992, wherein a kitchen towel and a dishcloth were classified
as a set and each article was subject to textile category numbers
as if separately classified. See also, Federal Register, Vol. 54,
No. 163. August 24, 1989, p. 35223.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 the importer 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 updated
weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division