CLA-2 RR:CR:TE 958268 GGD
Margaret R. Polito, Esquire
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, New York 10004
RE: Reconsideration of Headquarters Ruling Letter (HQ) 957643;
Blanket; Not Furnishing Throw
Dear Ms. Polito:
This letter is in response to your request of August 1, 1995, on behalf of your client, WestPoint Stevens, Inc., for reconsideration of Headquarters Ruling Letter (HQ) 957643, issued May 18, 1995, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a blanket or throw that is made in Scotland, Italy, and/or South Africa. We regret the delay in responding.
FACTS:
In HQ 957643, Customs classified the article in subheading 6301.20.0010, HTSUSA, textile category 464, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of wool or fine animal hair, Not over 3 meters in length.”
The sample article at issue is described in HQ 957643 as being constructed of 78 percent mohair and 22 percent wool fabric that is heavy in texture and woven from brightly colored yarn into a geometric pattern. The article measures approximately 69 inches by 51 inches. It has a brushed surface, 2 inches of fringe on two edges, and a large leather label sewn onto one side.
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ISSUE:
Whether the article is classified under heading 6301, HTSUSA, as a blanket, or under heading 6304, HTSUSA, as an other furnishing article, excluding those of heading 9404.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Heading 6301, HTSUSA, covers “Blankets and traveling rugs.” In pertinent part, the EN to heading 6301 state:
Blankets and travelling rugs are usually made of wool, animal hair, cotton or man-made fibres, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold. The heading also covers rugs and blankets for cots or prams.
Traveling rugs usually have fringes (generally formed by projecting warp or weft threads), but the edges of blankets are normally preserved by blanket stitching or binding. [Emphasis added.]
The heading does not include:
(a) Specially shaped blankets for covering animals (heading 42.01).
(b) Bedspreads and counterpanes (heading 63.04).
(c) Quilted or stuffed bed coverings of heading 94.04.
Heading 9404, HTSUSA, covers “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or
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stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.” In pertinent part, the EN to heading 9404 state that the 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.).... For example: ....
(2) Quilts and bedspreads (including counterpanes, and also quilts for baby-carriages)....
This heading also excludes:
(d) Blankets (heading 63.01).
Heading 6304, HTSUSA, covers “Other furnishing articles, excluding those of heading 9404.” The EN to heading 6304 indicate that, among other goods, the heading covers furnishing articles of textile materials for use in the home, public buildings, theatres, churches, etc., including wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals), bedspreads (but not including bed coverings of heading 9404), and loose covers for furniture.
You essentially contend that, in accordance with Customs classification treatment of decorative quilted coverings whose dimensions do not conform to those of standard commercial bedding (i.e., articles otherwise classifiable in heading 9404 as quilts, that are irregularly shaped and/or too small to properly fit a standard size mattress), the subject article should be classified under heading 6304, HTSUSA, as a multipurpose throw. You maintain that: 1) since several Customs rulings have held that quilts which do not fit a standard size bed are precluded from classification as articles of bedding; and 2) since Customs has relied upon a definition of “bedding” as “bedclothes, which are coverings, such as sheets and blankets [your emphasis];” blankets unable to function primarily to properly cover a bed should likewise be classified under heading 6304, HTSUSA. You also assert that the absence of binding, and the presence of fringe (along two edges) and a large leather patch, indicate that the article at issue is not properly classified as a blanket.
Blankets are one of the two named exemplars of heading 6301, HTSUSA. Neither the words “bedding” nor “bed” appear in the language of any tariff provision under heading 6301. The word
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“bed” appears in the EN to heading 6301 only to exclude certain bedding of heading 9404. Customs agrees that some blankets may be used as articles of bedding. EN (d) to heading 9404, however, indicates that blankets are not articles of bedding that are classifiable under heading 9404, and that they are more specifically provided for under heading 6301. Unlike decorative quilted articles whose classification may be affected by shape and/or size, blankets (other than those specially shaped for covering animals) generally remain classified under heading 6301, HTSUSA, whether or not their shape and/or size makes their use as articles of bedding impractical.
Quilts are named exemplars of heading 9404, HTSUSA, and - unlike blankets - are provided therein as examples of articles of bedding. In determining whether a quilt is properly classified under heading 9404, HTSUSA, Customs examines whether the dimensions of the article conform to the size of a standard mattress upon which the article of bedding would primarily be used. You have cited to Headquarters Ruling Letter (HQ) 957480, issued April 14, 1995, which discusses the issues contained in several other rulings cited.
In HQ 957480, this office classified five decorative quilt-like articles of cotton with a polyester filler. We noted that Webster’s II New Riverside University Dictionary (1984) defines “bedding” as: “bedclothes, which are coverings, such as sheets and blankets,” and “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.” We opined that, to be considered “bedding,” an article should be capable of serving a primary function of covering a bed. Drawing from our consultations with numerous mattress and bed linen manufacturers in the U.S., it was determined that the standard commercial sizes (in inches) for mattresses and bed coverings are as follows:
Mattress Sizes Quilt/Bedspread Sizes
Twin: 39 by 75 66 by 86
Full: 54 by 75 81 by 86
Queen: 60 by 80 86 by 86
King: 78 by 80 100 by 90
(The average standard commercial size for crib mattresses was found to be approximately 27-1/4 inches by 52 inches, but the dimensions of crib quilts varied widely and were not noted.)
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Although all five of the articles subject to HQ 957480 were found to meet the definition of quilts, only the quilts measuring 68 inches by 86 inches (close to the dimensions of a quilt for a twin mattress) and 86 inches by 86 inches (the dimensions of a quilt for a queen mattress), were classified under heading 9404, HTSUSA, as articles of bedding. Since the remaining three articles - which measured 50 inches by 60 inches, 63 inches by 73 inches, and 110 inches by 90 inches - were found to deviate significantly from the standard sizes for quilts and were incapable of adequately covering a bed, they were classified under heading 6304, HTSUSA, as other furnishing articles. See also HQ 957874, issued April 24, 1995, HQ 957410, issued February 3, 1995, and HQ 087751, issued November 9, 1990.
As previously noted, heading 6304 covers other furnishing articles, excluding those of heading 9404, and its EN further notes that it covers goods other than those of the preceding headings. Thus, at GRI 1, the terms of both headings 6301 and 9404 must be considered and found not to resolve classification before heading 6304 can be considered. Heading 9404 covers, in pertinent part, articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with a material. The subject blanket is not so described, and therefore the heading is not at issue. Heading 6301 provides for blankets eo nominee without limitation. The EN to heading 6301 notes that the term includes blankets for cots and prams, indicating the range of sizes that fall within the heading. The subject blanket undoubtedly falls within this range.
The article’s composition of thickly textured wool and fine animal hair are capable of providing considerable protection against the cold, whether used on a couch, a beach, beside a campfire, etc. For that matter, the article bears certain similarities to a traveling rug - the other named exemplar of heading 6301 - for example, its two fringed edges (formed by projecting the warp or weft threads), and its dimensions and texture (conducive to covering and warming the lap and feet of a passenger in an automobile, a sleigh, or on the deck of a ship). Although the edges of blankets are normally preserved by blanket stitching or binding, and the presence of fringe and a leather patch may not be usual, an item’s features need not be normal or
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usual for it to be more properly classified as a blanket than as a traveling rug or a throw. Also, the leather patch would be as aberrant on a furnishing throw of heading 6304 as on a blanket of heading 6301. In light of the analysis above, we find that this article is properly classified as a blanket under heading 6301.
HOLDING:
The article is classified in subheading 6301.20.0010, HTSUSA, textile category 464, the provision for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of wool or fine animal hair, Not over 3 meters in length.” The general column one duty rate is 2.2 cents per kilogram plus 7.5 percent ad valorem.
HQ 957643, issued May 18, 1995, is hereby affirmed.
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 your client check, close to the time of shipment, the Status Report 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, your client should contact his or her local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division