CLA-2-94:OT:RR:NC:N4:433
Elvira Eslava-Benson
Customs Compliance Manager
Keeco LLC
30736 Wiegman Road
Hayward, CA 94544
RE: The tariff classification of a quilt and sham from China.
Dear Ms. Eslava-Benson:
In your letter dated March 27, 2018, you requested a tariff classification ruling. A sample and description were submitted. You indicated in an email that the quilt and sham may be imported and packaged together for retail sale, or may also be imported and packaged separately.
Item number SP18 “Market,” is a quilt identified as the “Keeco® Tapework Quilt.” The quilt has an outer front shell of 100% cotton, a reverse shell of 100% polyester, and fill of 95% cotton and 5% other. The size of the quilt measures 90 inches by 92 inches. The front side of the quilt features a design made of 100% polyester that is stitched with braiding, and has gimping on the edges.
Item number SP18 “Market,” is a sham identified as the “Keeco® Tapework Quilt Sham.” The sham has an outer front shell of 100% cotton, a reverse shell of 100% polyester, and fill of 95% cotton and 5% other. The size of the sham measures 20 inches by 28 inches. The front side of the sham features a design made of 100% polyester that is stitched with braiding, and has gimping on the edges.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, General Rules of Interpretation (GRI), at GRI 3 (b), X, provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the GRIs.
Since both the [braided] quilt and [braided sham] are classified in heading 9404, HTSUS, the issue becomes the proper ten-digit [sub]heading for the items. Accordingly, GRI 6, HTSUS, is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable.
By using GRI 1 in conjunction with GRI 6, we have two different [sub]headings at the eight-digit level of the HTSUS, of which the braided quilt is classified in subheading 9404.90.85, HTSUS, and the braided sham is classified in subheading 9404.90.95, HTSUS. In the scenario where the quilt and sham are packaged together for retail sale, we have a set in accordance with GRI 3 (b), X, in that the quilt and sham are classified in two different subheadings within heading 9404, HTSUS; are put up together for purposes of bedding; and will be packaged together directly for sale to consumers without repacking.
Both the [braided] quilt and [braided sham] are composed of different components (i.e., front of cotton, reverse of polyester, and fill of 95% cotton and 5% other, with a design of polyester), and are considered composite goods for tariff purposes. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII) state: “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
With the exception of comforters filled with duck down, lambswool and camel wool, which provided body insulating and/or regulating features (see Pillowtex Corporation versus United States, No 98-1227, dated March 16, 1999 and New York ruling N291824 dated November 21, 2017, respectively), composite articles of comforters have been generally classified according to their front textile material, the outer front shell. It is our opinion that the essential character of the Keeco® Tapework Quilt and Sham set is imparted by the quilt, which has the largest surface area and covers over the entire bed. Consistent with numerous textile article rulings, it is the outer front shell of the quilt made of 100% cotton, and not the design, which imparts the essential character to the set.
The applicable subheading the Keeco® Tapework Quilt and Sham set will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), 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 (362).” The rate of duty will be 12.8% ad valorem.
The applicable subheading the Keeco® Tapework Quilt, imported separately, not in a set, will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), 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 (362).” The rate of duty will be 12.8% ad valorem.
The applicable subheading the Keeco® Tapework Sham, imported separately, not in a set, will be 9404.90.9505, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: With outer shell of cotton (369).” The rate of duty will be 7.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division