CLA-2 RR:CR:TE 959017 jb
TARIFF NO: 9404.90.8505
Peter J. Allen, Esq.
Neville, Peterson & Williams
80 Broad Street, Suite 3400
New York, NY 10004
RE: Classification of featherbeds
Dear Mr. Allen:
On December 22, 1994, this office issued to you, on behalf of your client, Natural Feather and Textiles, Inc., Headquarter Ruling Letter (HQ) 956409, wherein featherbeds were classified in subheading 9404.90.8040, Harmonized Tariff Schedule of the United States. This is to inform you that pursuant to the decision issued in PillowTex Corporation v. United States, 983 F. Supp. 188, Slip Op. 97-146, dated October 28, 1997, aff’d, Slip. Op. 98-1227 (Fed. Cir. March 16, 1999), that ruling is void by operation of law. It is Customs belief that the decision in PillowTex encompasses the merchandise ruled upon in HQ 956409 as per the analysis that follows below.
FACTS:
The merchandise which was the subject of HQ 956409, consisted of 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.
ISSUE:
What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Heading 9404, HTSUS, 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. Although featherbeds are neither specifically provided for at the heading nor at the subheading level, they are commonly marketed and used as an adjunct to a mattress, that is, in providing support and comfort to the sleeper. As such, they are properly classified in the appropriate subheading of this heading as an other item of bedding, under subheading 9404.90. The competing provisions are thus contingent on whether the classification will be based on the cotton shell, that is, subheading 9404.9080, or whether the classification will be based on the internal feather stuffing, that is, 9404.90.85.
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. As the subject merchandise consists of both an outer shell made of textile fabric and an inner filling of feathers, each heading refers only in part to the subject merchandise, and both headings are considered equally specific. Thus, 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 materials or component which gives them their essential character. In PillowTex Corporation v. United States, 983 F. Supp. 188, Slip Op. 97-146, dated October 28, 1997, in classifying comforters constructed with a down proof outer shell made of woven cotton and an internal stuffing of down, the court determined that the essential character of the down comforter was found in its ability to insulate and wick moisture away from a sleeping person while maintaining a comfortable temperature. These characteristics were attributed to the down. In reviewing the facts for the subject featherbeds it is the opinion of this office that the court’s comments with respect to the down can similarly be applied to the feathers which are internally stuffed in the subject merchandise. The down and the feathers have virtually identical characteristics, making them both ideal for purposes of warmth and comfort, and are to be distinguished from any other type of fabric or internal stuffing found in similar merchandise.
Although we are aware that there are rulings issued prior to the determination in PillowTex which held that the essential character of similar merchandise was not imparted by the internal feather stuffing but by the fabric outer shell, those rulings precede the court’s decision in PillowTex and are thus void by operation of law. Accordingly, the classification of the subject merchandise is premised on the essential character being imparted by the feathers and classification devolves to subheading 9404.90.85, HTSUS.
HOLDING:
The subject merchandise is properly classified in subheading 9404.90.8505, HTSUSA, which 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: other: other: other: quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The applicable rate of duty is 13.6 percent ad valorem and the quota 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 negotiations and
changes, we suggest that your client 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) 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