CLA-2 CO:R:C:T 956409 GG
Peter J. Allen, Esq.
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, New York 10004
RE: Classification of Featherbeds
Dear Mr. Allen:
This is in response to your May 9, 1994, request for a
reconsideration of New York Ruling Letter (NY) 895597, dated
March 31, 1994. The additional information contained in your
supplemental submission dated November 10, 1994, has been
incorporated into this file. The issue involves the
classification of featherbeds. Your client is Natural Feather
and Textiles, Inc. The sample is being returned to you under
separate cover.
FACTS:
The merchandise is a "Naturelle" Baffle Box Featherbed. The
featherbed features a 100 percent woven cotton inner shell
constructed with interior baffles and stuffed with a blend of
feathers. The outer shell is also of 100 percent woven cotton
and has box-edge styling and piping measuring less than 6.35 mm
around the edges. The featherbed is available in several sizes
corresponding to standard bed size measurements. The submitted
sample is approximately two inches deep.
The cost of the feather fill and the cost of the cotton
shell are roughly comparable. The percentage of total material
cost attributable to the feather fill increases slightly with the
size of the featherbed.
The featherbed was classified in NY 895597 as an other
article of bedding of cotton under subheading 9404.90.8040 of the
Harmonized Tariff Schedule of the United States (HTSUSA). The
importer claims that the correct classification is as a mattress
of cotton under subheading 9404.29.1000, HTSUSA.
ISSUE:
How is the featherbed properly classified?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be 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 the remaining GRI's, taken in order.
There is agreement that featherbeds fall within the scope of
heading 9404, HTSUSA. This heading 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.
Once a heading is determined to be applicable, classification
must then be made at the appropriate subheading level.
GRI 6 provides that, for legal purposes, classification in
the subheadings of a heading is determined in accordance with the
terms of the subheadings and any related subheading notes and in
accordance with the preceding rules (GRI's). Only subheadings at
the same level are comparable. Thus, GRI 6 applies GRI's 1
through 5 in classifying goods at the subheading level. In
addition, in application of GRI 6, classification must be
effected at the six-digit level before proceeding to the eight-
digit level.
"Featherbeds" are not specifically provided for either at
the heading or subheading level. However, the importer contends
that they fall under the common meaning of the term "mattress".
Mattresses of materials other than cellular rubber or plastics,
whether or not covered, are described eo nomine in subheading
9404.29, HTSUSA. The National Import Specialist disagrees with
the categorization of the featherbed as a mattress, arguing
instead that it is marketed and used as an adjunct to a mattress,
and thus, is an other article of bedding under subheading
9404.90, HTSUSA.
In support of its position that a featherbed is a mattress,
the importer cites to a dictionary definition of the term.
Webster's Ninth New Collegiate Dictionary, (1983), defines
mattresses as "a fabric case filled with resilient material (as
cotton, hair, feathers, foam rubber, or an arrangement of coiled
springs) used either alone as a bed or on a bedstead". While we
agree that the featherbed meets part of this definition in that
it is a fabric case filled with feathers, in our opinion the
featherbed lacks the bulk and degree of firmness necessary for it
to be used either alone as a bed or on a bedstead. We note that
small hard objects, such as a pen, that are placed underneath the
featherbed are easily detected when moderate pressure is applied.
Hence it is inconceivable that the featherbed could be placed by
itself on a box spring or on a bed with wooden slats. And,
despite assertions to the contrary, it is unlikely that the
featherbed would provide a comfortable sleeping surface if used
without other padding on a platform bed. Thus, while its
function or use is similar to that of a mattress, i.e., to
provide comfort and support to the sleeper, the featherbed in
question does not rise to the level of a mattress.
Counsel compares its featherbed to the bassinet pad
classified in Headquarters Ruling Letter (HRL) 952653, dated
December 31, 1992. In that case, a bassinet pad that had a
hardwood base and was "used by babies as a bed", was found to be
a mattress under subheading 9404.29.9000, HTSUSA. However, a
distinction can be drawn between the bassinet pad and the
featherbed, because the bassinet pad, unlike the featherbed, had
the requisite bulk and degree of firmness to be used alone as a
bed.
The featherbed at issue appears to resemble the sheepskin
mattress pads that were classified in NY 881135, dated December
23, 1992. Those pads had an upper surface of knit pile wool
fabric, an underside of 100% cotton woven fabric, and were
stuffed with a wool filler. They were classified as other items
of bedding under subheading 9404.90.9060, HTSUSA. Although we
are of the opinion that both the sheepskin mattress pads and the
featherbeds currently under consideration are correctly
classified under subheading 9404.90, HTSUSA, we do not agree with
their designation in both NY 881135 and NY 895597 as "mattress
pads". The chief purpose of mattress pads is to protect the
underlying mattress. In contrast, featherbeds, and we hazard,
the sheepskin "mattress pads", are designed to cushion the
sleeper. Indeed, the advertising material for featherbeds
reveals that special featherbed protectors are available for
sale. Therefore, describing the featherbeds as "mattress pads"
in NY 895597 was incorrect. New York Customs acknowledges this
error, and suggests that the featherbeds should be generically
labeled "mattress toppers". However, despite the misnomer, the
featherbeds were nonetheless correctly classified at the six-
digit level in NY 895597 as other items of bedding under
subheading 9404.90, HTSUSA.
Subheading 9404.90.80, HTSUSA, covers other articles of
bedding of cotton, not containing any embroidery, lace, braid,
edging, trimming, piping exceeding 6.35 mm or applique work. At
first glance, the featherbed at issue would appear to fall under
this provision, because the interior and exterior shells are of
100 percent woven cotton, and the piping measures less then 6.35
mm. However, the featherbed also contains an inner filling of
feathers. Subheading 9404.90.90, HTSUSA, provides for other
articles of bedding of other materials, and therefore, the
featherbed also meets the terms of that subheading.
GRI 2(b) directs that goods consisting of more than one
material or substance are to be classified according to the
principles of GRI 3. GRI 3(a) provides, in pertinent part, that
when two or more headings refer to part only of the materials or
substances in a composite good, the headings are to be considered
equally specific. This is the case here, at the subheading
level, therefore GRI 3(a) is not applicable.
GRI 3(b) provides that mixtures and composite goods
consisting of different materials or made up of different
components, shall be classified as if they consisted of the
material or component which gives them their essential character.
In previous rulings, Customs has determined that the outer shell
or covering of certain bedding articles and similar furnishings
falling under heading 9404 imparts the essential character. See
HRL 952479, dated January 4, 1993 [baby seat cushion]; HRL
951526, dated August 14, 1992 [infant seat cushion]. More
recently, in Treasury Decision (T.D.) 94-25, Customs modified
this long-held position in situations involving down comforters,
by determining that the down filling in comforters with cotton
outer shells imparted the comforters' essential character,
primarily for the reasons that down has unique insulating
qualities and high costs. T.D. 94-25 does not apply here,
however, because the filler used in the featherbeds is feathers,
not down, and the decision is restricted to down. Even if we
were to employ the rationale used in T.D. 94-25, however, the
lower cost and warming property of feathers as opposed to down
would mandate adherence to the traditional view that the outer
cotton shell imparts essential character. We note that the costs
of the featherbed's feather fill and shell are roughly on par.
By providing the featherbed's distinctive appearance and shape
and protecting the user from quills, the cotton shell represents
essential character.
HOLDING:
The featherbed is classifiable under subheading
9404.90.8040, HTSUSA, as a mattress support; article 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: Of
cotton, not containing any embroidery, lace, braid, edging,
trimming, piping exceeding 6.35 mm or applique work: Other. It
is dutiable at a rate of 5% ad valorem, and is subject to textile
quota category 369.
The classification remains unchanged from that arrived at in
NY 895597, which is the ruling currently being reconsidered.
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 ar the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an 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) and the
restraint (quota/visa) categories, you 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, Commercial
Rulings Division