CLA-2 R:C:T 957645 CAB
TARIFF NO: 6304.92.0000
Ms. Dolores Tiongco
Quintessential Quilts
578 Westgate Drive
State College, PA 16803
RE: Modification of HRL 084034, dated April 24, 1989;
Classification of wall hanging/quilt; other furnishings; Heading
9404; Heading 6304
Dear Ms. Tiongco:
This is in reference to Headquarters Ruling Letter (HRL)
084034, dated April 24, 1989, issued to you from Customs. Since
the issuance of that ruling, Customs has reexamined your
submission as well as the conclusion and determined that the
ruling was decided incorrectly. Pursuant to section 625(c)(1),
Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section
623 of Title VI (Customs Modernization) of the North American
Free Trade Agreement Implementation Act (Pub L. 103-182, 107
Stat. 2057), notice of the proposed modification of HRL 084034
was published on May 3, 1995, in the Customs Bulletin, Volume 29,
Number 18.
FACTS:
The merchandise at issue is referred to as 100 percent
cotton quilt. The article, filled with polyester batting, is
approximately 52 inches square and has a four inch wide sleeve
along the back edge which allows the item to be hung for
decorative purposes. The front of the article contains colorful
designs which are formed by piecing and the back is constructed
of a solid fabric. A folded bias edging that is approximately
8 mm acts as a finish on all four sides.
In HRL 084034 the subject article was classified in
subheading 9404.90.9010 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for articles of
bedding and similar furnishings. Customs is of the opinion that
the subject article is properly classifiable under subheading
6304.92.0000, HTSUSA, which provides for other furnishings,
excluding those of heading 9404.
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.
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), bolster, 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 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 Bedspreads
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 differing
dimensions are as follows:
Mattress Sizes
Crib 27" X 51"
27" X 51 5/8"
27" X 54"
28" X 52"
27 «" X 52"
Depending on the particular bedding manufacturer, the dimensions
of crib quilts varied greatly.
The preceding discussion leads us to the question of whether
the subject article is a quilt for tariff classification
purposes. The article is comprised of two layers of material
with a layer of polyester batting stitched in between the two
layers of material. It also contains a sleeve that would allow
it to be hung on the wall for adornment. The sleeve is a
consideration in the tariff classification process, nevertheless,
Customs views it as a convenience to the purchaser and not
determinative of the classification. The instant article meets
the definition for quilts provided in the lexicographic sources.
The dimensions of the subject article are 52" X 52". After
viewing, these dimensions in light of the standard size
mattresses and bedding listed, it is clear to Customs that the
subject article would not sufficiently cover any of the standard
size mattresses. Either the subject article 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
article deviates significantly from the stated standard sizes for
quilts and therefore, would be incapable of adequately covering a
bed, Customs is of the opinion it is not a quilt for tariff
classification purposes.
It is important to note that except for the irregular
dimensions, the subject article has the general appearance and
construction of a quilt. Therefore, if the article were to meet
the standard measurements for the crib, twin, full, queen, or
king size quilts as recognized in domestic industry, it would be
classified under Heading 9404, HTSUSA. Customs is aware that in
certain limited instances, goods will be imported as quilts and
vary 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.
Heading 6304, HTSUSA, 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 confronted 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.
Recently, in HRL 957410, dated February 3, 1995, Customs
determined that quilted articles which measured 50 X 60 inches
and 50 X 50 inches and contained rod pockets to enable
them to be hung on the wall for decorative purposes were
classifiable as other furnishings under Heading 6304, HTSUSA.
In HRL 084034, Customs stated the following:
[I]n general a quilt is a bedcover consisting of three
layers, one of which is a filling, all held together by
stitching or tufts through all thicknesses. The submitted
sample stated to be a quilt, conforms to this definition
and, by virtue of its filling, meets the requirements of the
tariff provision that it be "internally fitted with any
material."
The aforementioned statement is correct, however, what Customs
did not consider before determining that the article was a quilt
for tariff classification purposes was that it be capable of
covering a bed so that use as a quilt was practicable. The
article at issue measures 52 inches square. The measurements
significantly deviate from standard quilts and bedspread sizes.
The article is incapable of covering any standard size mattress.
As a result of this deviation, Customs does not believe that
classification as a quilt is correct. Consequently, the instant
article is classifiable as other furnishing articles under
Heading 6304, HTSUSA.
HOLDING:
Based on the foregoing, the subject article is classifiable
in subheading 6304.92.0000, HTSUSA, which provides for other
furnishing 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.
HRL 084034 of April 24, 1989, is hereby modified. In
accordance with section 625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625(c)(1)
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
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