CLA-2 R:C:T 958064
Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th Street
Brooklyn, NY 11215
RE: Revocation of HRL 957476, dated April 14, 1995
Dear Mr. Hedaya:
This is in reference to Headquarters Ruling Letter (HRL) 957476, dated April 14, 1995,
issued to you from this office. Customs has reexamined the analysis and subsequent conclusion
and determined that the decision was in error.
FACTS:
The article at issue is contains a 100 percent woven cotton exterior with a polyester filler
interior and measures 35 X 45 inches. The face side of the article contains a patchwork design,
two loops located on the backside of the article to accommodate a dowel or rod, and the edges
are finished with capping. You refer to the subject article as a decorative wall hanging and state
that its principal use will be as a wall hanging.
HRL 958476 classified the subject article in subheading 6304.92.0000 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) which provides for other furnishing
articles, excluding those of heading 9404, not knitted or crocheted, of cotton. Customs believes
that the subject article is properly classifiable in subheading 9404.90.8020, HTSUSA.
ISSUE:
Whether the subject article is classifiable under Heading 9404, HTSUSA, or Heading
6304, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of
Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes. Merchandise that cannot be
classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken
in order.
The subject article is potentially classifiable under two distinct headings, Heading 6304,
HTSUSA, or Heading 9404, HTSUSA.
Heading 9404, HTSUSA, 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. The Explanatory Notes to the Harmonized Commodity Description and Coding
System (EN), although not legally binding, are the official interpretation of the nomenclature at
the international level. The EN to Heading 9404, HTSUSA, state, in pertinent part:
This heading covers:
* * *
(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
* * *. For example:
* * *
(2) Quilts and bedspreads (including counterpanes, 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.
There is no provision in the nomenclature or the EN which specifies that articles that are
potentially classifiable under Heading 9404, HTSUSA, must be able to cover a bed. However, it
is Customs opinion, that implicit in an article being considered "bedding" is that it be capable of
serving a primary function of covering a bed sufficiently so as to make such use practicable.
In this instance, the subject article is comprised of two layers of material with an internal
layer or polyester filler. The article also contains loops to facilitate hanging it on a wall. The
loops are considered a convenience to the consumer and is not determinative of the proper tariff
classification for the merchandise at issue. The general appearance of the article appears to be in
accordance with the requirements presented in the tariff for goods properly classifiable under
Heading 9404, HTSUSA. A question still remains, however, as to whether the article with
dimensions of 35" X 45" is capable of covering a bed sufficiently so as to make such use
practicable.
During a recent survey, Customs was unable to locate the dimensions for standard crib
size bedding. In fact, we were advised that the commercial reality of crib size bedding is that
there are no "standard sizes". In HRL 954196, dated, September 15, 1993, Customs classified an
article measuring 42 « inches square under Heading 9404, HTSUSA, noted that it was a crib size
quilt. In a recent ruling, HRL 957546, dated June 2, 1995, Customs classified an article
measuring 43" X 32", with an outer shell of 100 percent cotton fabric and an inner layer of
polyester, and a two inch wide rod pocket under Heading 9404, HTSUSA. Customs stated the
following:
In our opinion the subject merchandise, comprised of three layers, held together by
stitching and measuring 43 inches in length by 32 inches in width, is perfectly suited to
serve as a quilt. The presence of a rod pocket is a convenience to the purchaser and is not
determinative of the classification. Accordingly, the subject merchandise was correctly
classified in NY 803300 as a quilt.
In this instance, the subject article has the general appearance of a quilt provided for under
Heading 9404, HTSUSA. The subject article measures 35" X 45" and as there is no standard size
for crib bedding, we believe that it is suited to serve as a crib size quilt for certain crib mattresses.
Consequently, the subject article is properly classifiable under Heading 9404, HTSUSA, as a quilt.
As we have determined the proper tariff heading for the subject merchandise, review and analysis
of Heading 6304, HTSUSA, is not necessary.
HOLDING:
HRL 957476 is revoked.
The subject article is properly classifiable in subheading 9404.90.8020, which provides for
articles of bedding fitted with springs or stuffed or internally fitted with any material, of cotton,
not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or
applique work. The applicable rate of duty is 4.9 percent ad valorem and the textile restraint
category is 362.
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.
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