CLA-2 R:C:T 957480 CAB
Nathan Hedaya
Hedaya Home Fashions Inc.
255 18th Street
Brooklyn, NY 11215
RE: Classification of other textile furnishings and quilts;
Heading 9404; Heading 6304
Dear Mr. Hedaya:
This is in reference to your inquiry of November 30, 1994,
requesting a tariff classification ruling for merchandise under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for examination.
FACTS:
You refer to the article at issue as a decorative wall
hanging and state that its principal use will be as a wall
hanging. The article is constructed of 100 percent cotton woven
fabric which contains a polyester filler. There are three loops
located on the backside of the article to accommodate a dowel or
rod; The submitted sample measures 63" X 73". You state that
the article will also be imported in the following sizes: 68" X
86"; 86" X 86"; 50" X 60"; and 110" X 90".
ISSUE:
Whether the instant article is 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.
There is no provision in the nomenclature or the EN which
specifies that articles which 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 determined 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.
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 an internal layer of polyester filler. The subject
articles also contain three loops to facilitate hanging them on a
wall. The loops are 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. The dimensions of the subject articles
are 50" X 60", 63" X 73", 68" X 86", 86" X 86", and 110" X 90",
which except for the article measuring 86" X 86", are not
standard size mattress quilts.
In Headquarters Ruling Letter 957410, dated February 3,
1995, Customs determined that articles which had the general
appearance of quilts but measured 50" X 50" and 50" X 60" were
classifiable as other textile furnishing articles under Heading
6304, HTSUSA. These measurements significantly deviated from the
domestic industry standard size quilts. Customs stated the
following, in pertinent part:
It is important to note that except for the irregular
dimensions, the aforementioned 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.
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.
When viewing, the dimensions of the subject articles in
light of the standard size mattresses and bedding listed and
prior rulings, it appears to Customs that two of the subject
articles would sufficiently cover a standard size mattress. The
article measuring 68" X 86" is extremely close to the dimensions
of a quilt produced for a standard twin size mattress. The
measurements of the article deviate merely two inches from a
standard size quilt. Also, the article measuring 86" X 86" fits
squarely within the dimensions of the standard queen size bed
linen. As both of the articles have the general appearance of a
quilt as well as being capable of adequately covering standard
size mattresses so as to make use as bed linen practicable, the
articles measuring 86" X 86" and 68" X 86" are classifiable under
Heading 9404, HTSUSA.
The articles measuring 50" X 60", 63" X 73", and
110" X 90" deviate significantly from the stated standard sizes
for quilts and therefore, would be incapable of adequately
covering a bed. Consequently, Customs is of the opinion that
they are not classifiable under Heading 9404, HTSUSA.
HOLDING:
Based on the foregoing, the articles measuring 50" X 60",
63" X 73", and 110" X 90" are 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
articles measuring 86" X 86" and 68" X 86" are classified in
subheading 9404.90.8020, HTSUSA, which provides for cotton
quilts. 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
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