CLA-2 CO:R:C:T 957410 CAB
Diane Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Classification of wallhangings/throws; quilt; Heading 9404;
Heading 6304
Dear Ms. Weinberg:
This is in response to your inquiry of November 10, 1994, on
behalf of American Pacific Enterprises, Inc., requesting a tariff
classification for merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples were
submitted for examination.
FACTS:
The submitted samples are referred to as quilted patchwork
throws/wallhangings. The outershell of the articles are
constructed of 100 percent woven cotton material and are filled
with 100 percent polyester fiber fill. One of the samples which
measures 50 X 50 inches has a pieced patchwork design which
depicts a Christmas tree and presents. The design contains
embroidery and applique using ribbons and bows. The other sample
which measures 50 X 60 inches contains appliques of a farmhouse,
pieced patchwork, and farm animals. Both samples contain rod
pockets for displaying them on the wall as wallhangings.
ISSUE:
Whether the instant articles are classifiable under Heading
9404, HTSUSA, which provides for articles of bedding and similar
furnishings or under Heading 6304, HTSUSA, which provides for
other textile furnishings?
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.
As stated above, the subject articles are 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.
The Modern Textile and Apparel Dictionary, (1973), defines a
quilt as "usually a bed covering of two thicknesses of material
with wool, cotton, or down batting in between for warmth."
Webster's II New Riverside University Dictionary, (1984), defines
a quilt as "a bed covering consisting of two layers of fabric
with a layer of batting or feathers between and stitched firmly
together, usually in a decorative pattern. It defines bedding as
"bedclothes, which are coverings, such as sheets and blankets,
used on a bed." Webster's New World Dictionary, (1988), defines
bedding as "mattresses and bedclothes." In order to determine if
the subject articles are classifiable under Heading 9404, HTSUSA,
Customs must decide whether they are considered bedding for
tariff classification purposes.
In your submission, you contend that the instant articles
are "quilted wallhangings/throws" and are classifiable as other
textile furnishings under Heading 6304, HTSUSA. You further
state that the quilted wallhangings/throws are not classifiable
in Heading 9404, HTSUSA, as articles of bedding and similar
furnishings, because they are too small to cover a bed. There is
no mention in the nomenclature or the EN that 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.
After conferring with numerous mattress and bed linen
manufacturers in the United States, Customs has discovered that
there are standard commercial sizes for mattresses and bed
coverings. The standard sizes are as follows:
Mattress Sizes Quilts and Bedspread Sizes
Twin 39 X 75 66 X 86
Full 54 X 75 81 X 86
Queen 60 X 80 86 X 86
King 78 X 80 100 X 90
Customs checked with various manufacturers of crib mattresses and
received various dimensions for crib mattresses. The varied
dimensions are as follow:
Mattress Sizes
Crib 27 X 51
27 X 51 5/8
27 X 54
28 X 52
27 1/2 X 52
Depending on the particular bedding manufacturer, the dimensions
of crib quilts varied greatly.
You maintain that your client's customers will only tolerate
plus or minus 5 inches on the width or length of a quilt designed
to fit a standard size mattress. Therefore, any purported quilt
that is significantly more or less than the aforementioned
standard quilt sizes will probably be unacceptable to potential
buyers as it will not fit a standard size mattress properly.
Moreover, if the alleged quilt significantly deviates from the
standard mattress size, it will fail to perform a fundamental
purpose of a quilt, i.e, to adequately cover a bed.
The preceding discussion leads us to the question of whether
the subject articles are quilts for tariff classification
purposes. The subject articles are comprised of two layers of
material with a layer of batting in between and decorative
stitching sewn on their surface. The subject articles also
contain a rod pocket to facilitate hanging them on a wall. The
rod pocket is a consideration in the tariff classification
process, nevertheless, Customs views it as a convenience to the
purchaser and not determinative of the classification. Thus, the
instant articles meet the definitions for quilts provided in the
lexicographic sources. However, the dimensions of the subject
articles are 50 X 60 and 60 X 60, respectively. After viewing,
these dimensions in light of the standard size mattresses and
bedding listed, it is clear to Customs that the subject articles
would not sufficiently cover any of the standard size mattresses.
Either the subject articles would be too small to adequately
cover the twin, full, queen, or king size mattresses or too large
for the crib size mattresses. As the subject articles deviate
significantly from the stated standard sizes for quilts and
therefore would be incapable of adequately covering a bed,
Customs is of the opinion that they are not quilts for tariff
classification purposes.
It is important to note that except for the irregular
dimensions, the subject articles do have the general appearance
and construction of a quilt. Therefore, if the subject articles
were to meet the standard measurements for the crib, twin, full,
queen, or king size quilts as recognized in domestic industry,
they would be classified under Heading 9404, HTSUSA. Customs is
aware that in certain limited instances, goods will be imported
as quilts and veer slightly from the standard quilt sizes. Thus,
Customs is reluctant to provide specific dimensions and a
dividing line for goods that are potentially classifiable as
quilts or bedding. Consequently, those goods with the general
appearance of bedding which slightly deviate from the standard
quilt sizes and could still adequately cover an entire bed so
that use as a quilt is reasonable and likely, would also be
classifiable under Heading 9404, HTSUSA.
As mentioned above, you contend that the instant articles
are wallhangings/throws and are properly classifiable under
Heading 6304, HTSUSA, which provides for other textile furnishing
articles, excluding those of Heading 9404. The EN to Heading
6304, HTSUSA, state, in pertinent part:
* * *
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, * * *.
In Headquarters Ruling Letter (HRL) 087551, dated November
9, 1990, Customs was faced with the issue of the proper tariff
classification of an article described therein as a "bed throw".
The article measured 46 inches by 60 inches and had fringe on all
four sides. Customs determination was, as follows:
Both the sample articles (46 X 60) and the imported
article (54 X 60) are too small to cover a bed; moreover,
bed throws commonly have fringe on only three sides. Thus,
Customs does not consider the instant article to be a bed
throw but instead, views it as similar to a furniture throw
or cover. In either case, however, the article is
classifiable as a furnishing of heading 6304.
In this instance, the subject article has the general
appearance of a quilt. However, it also contains a rod pocket
that the you claim is present to facilitate its use as a wall
hanging. The subject articles, which measures 50 X 60 and
60 X 60 are very close to the dimensions of the articles at issue
in HRL 087551. The subject goods as well as the articles at
issue in HRL 087551 significantly deviate from all of the
standard size quilts and would not sufficiently cover a standard
size mattress. Such a deviation leads Customs to believe that
the subject article is not a quilt for tariff classification
purposes. Moreover, you have submitted advertising evidence that
manifests the intent of the importer to market the merchandise at
issue as items that cover a chair or decorative items for the
wall. Accordingly, the subject wallhangings/throws are
classifiable under Heading 6304, HTSUSA, as other textile
furnishings.
HOLDING:
Based on the foregoing, the subject merchandise is
classified in subheading 6304.92.0000, HTSUSA, which provides for
other furnishings articles, excluding those of heading 9404, not
knitted or crocheted, of cotton. The applicable rate of duty is
7.1 percent ad valorem and the textile restraint category is 369.
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
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 applicable to textile
merchandise, you should contact your 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