CLA-2 CO:R:C:T 954196 jb
Ms. Bonnie Hilderbrandt-Miki
Kona Kapa
P.O. Box 390136
Kailua Kona, HI 96739
RE: Classification of cushion cover and crib quilt; cushion
cover features zipper closure indicative of cushion cover,
not pillow shell, subheading 6304.92.0000, HTSUSA; quilt
does not have features of wall hanging; subheading
9404.90.9010, HTSUSA
Dear Ms. Hilderbrandt-Miki:
This is in response to your letter, dated May 11, 1993,
requesting classification of a cushion cover and crib quilt.
Samples were provided to this office for examination and will be
returned under separate cover.
FACTS:
The merchandise at issue consists of a cushion cover and
crib quilt imported from Thailand. The cushion cover is made up
of 100 percent cotton woven fabric. It measures approximately
15-1/4 inches square and all four edges are finished with piping.
The cover is aqua blue with a floral applique design. The top
portion of the cover consists of two layers of woven fabric
quilted to a polyester batting. The back of the cushion cover
has a full width zipper closure used for the insertion of the
cushion.
The crib quilt is made either of 100 percent cotton woven
fabric or a woven blend of 65 percent polyester and 35 percent
cotton woven fabric; in either case, the stuffing is a polyester
filler. The upper portion is white with a red floral applique
design and the back is solid red. It measures approximately
42-1/2 inches square and all four edges are capped with a red
fabric.
You state that you previously imported these goods under
different subheadings in the tariff based on a ruling issued to
you by our New York Customs office. That ruling, New York Ruling
Letter (NY) 863787, dated June 24, 1991, classified the identical
articles, i.e. the cushion cover, as a cushion shell, and the
quilt as a wallhanging.
ISSUE:
Whether the cushion cover is classifiable in heading 6307,
HTSUSA, or in heading 6304, HTSUSA and whether the quilt is
classifiable in heading 6304, HTSUSA, or heading 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section
or chapter notes, taken in order. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied, in the order of their appearance.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404, HTSUSA. The
Explanatory Notes (EN) to heading 6304, HTSUSA, state, in part:
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, public buildings,
theatres, churches, etc., and similar articles used in
ships, railway carriages, aircraft, trailer caravans, motor-
cars, etc.
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
94.04); cushion covers, loose covers for furniture,
antimacassars;
Heading 9404, HTSUSA, provides for among other things,
articles of bedding and similar furnishing. The Explanatory
Notes to heading 9404, HTSUSA, state:
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 (whether or not covered with woven fabric,
plastics, etc.). 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.
In HQ 953003 and HQ 953004, both dated February 24, 1993,
and HQ 952492, dated January 29, 1993, Customs ruled on the
classification of cushion covers and pillow shells and discussed
the difference between these articles. Those rulings held that
the distinction between a cushion cover and pillow shell was in
the fact that the latter lacked the typical zipper closure
normally attributed to a finished cushioned cover.
The submitted article features a zipper closure. This
closure can have no other purpose than for the insertion of a
pillow. As such it is distinguishable from a pillow shell and is
classifiable in subheading 6304.92.0000, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404:
other: not knitted or crocheted, of cotton.
Similarly, the submitted quilt does not have the
characteristics of a wallhanging. The article is stuffed and
does not have the means to be hung on a wall, i.e., loops, tie
string, or rod pocket. Usually a wallhanging has limited use and
can only be used as its name indicates. As in this case, when a
determination cannot be made with certainty that the article's
principal use or designated use will be as a wallhanging, the
item cannot be so classified (See HQ 951372, dated
April 24, 1992, discussing a similar issue).
Additionally, as is outlined in the EN to 9404, HTSUSA,
quilts are specifically provided for in heading 9404, HTSUSA, and
are classified accordingly (See HQ 089899, dated
October 30, 1991).
In reference to NY 863787, Customs has had the occasion to
review the holding in that ruling and has determined that it is
in error as pertains to the cushion cover. In that regard, as is
explained in this ruling, the cushion cover is classifiable in
subheading 6304.92.0000, HTSUSA. This modification is made
pursuant to 19 CFR 177.9(d)(1) and is not retroactive in
application.
HOLDING:
The submitted cushion cover is classifiable in subheading
6304.92.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted, of cotton. The applicable rate of duty is 7.2 percent
ad valorem and the quota category is 369.
The quilt, if made of cotton, would be classifiable in
subheading 9404.90.9010, HTSUSA, which provides for mattress
supports, articles of bedding and similar furnishing (for
example, mattresses, quilts, eiderdowns, cushions, pouffes and
pillows)...other: other: other...quilts, eiderdowns, comforters
and similar articles: of cotton. The applicable rate of duty is
14.5 percent ad valorem and the quota category is 362.
The quilt, if made of polyester and cotton blend, is
classified in subheading 9404.90.9020, HTSUSA, which provides for
mattress supports, articles of bedding and similar furnishing
(for example, mattresses, quilts, eiderdowns, cushions, pouffes
and pillows)...other: other: other...quilts, eiderdowns,
comforters and similar articles: of man-made fibers. The
applicable rat of duty is 14.5 percent ad valorem and the quota
category is 666.
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 negotiations and
changes, we suggest that your client check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), and issuance of the U.S. Customs Service which is
updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories,
your client should contact the local Customs Office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director