HQ 0084034 - Tariff classification of quilts - United States International Trade Commision Rulings

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HQ 084034

April 24 1989

CLA-2 CO:R:C:G 084034 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90,9010; 9404.90.9020

Ms. Dolores Tiongco
Quintessential Quilts
578 Westgate Drive
State College, PA 16803

RE: Tariff classification of quilts

Dear Ms. Tiongco:

Your letter of January 20 requests a tariff classifica- tion ruling for certain quilts to be made in the Philippines.

FACTS:

You state that you intend to supply to the Philippines 100 percent cotton U.S. fabric in 25-yard bolts; 100 percent polyester batting in 120-inch-square pieces to be cut into 60- inch-square pieces; quilting thread; and labels. We assume that all operations necessary to manufacture the finished quilts will be performed in the Philippines. You have also submitted a sample quilt. It is about 52 inches square and has a four-inch-wide "sleeve" on the back along one edge. The face displays colorful designs formed by piecing; the back is a solid fabric. A folded bias edging of approximately 8 mm, measured to the fold, finishes all four sides.

ISSUE:

How is the quilt classified?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the headings of the tariff and any relative section or chapter notes, and then, if the headings and notes do not require otherwise, in accordance with the remaining GRI's.

Heading 9404, HTSUSA, provides for ". . . articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns. . .) fitted with springs or stuffed or internally fitted with any material. . . ." Since no defi- nition of quilts is given, the common meaning of the term applies:

1 b bed coverlet made of two layers of cloth of which the top one is usu. pieced or appliqued and having a filling of wool, cotton, or down held in place by stitched designs or tufts worked through all thicknesses.

Webster's Third New International Dictionary Un- abridged

1. a bed cover made of two plies of fabric with a filling or wadding of cotton, wool, down, man- made fiber, etc., stitched through in patterns or tufted. . . .

Fairchild's Dictionary of Textiles

Thus, in 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 subheadings under heading 9404, HTSUSA, providing for quilts, eiderdowns and comforters, require that these goods be classified as of cotton, of man-made fibers, or of other textile materials. Neither the legal notes nor the Explanatory Notes (EN), the official interpretation of the HTSUSA at the international level, indicate how this deter- mination is to be made in the case of a quilt consisting of more than one textile material. However, Additional U.S. Rule of Interpretation 1(d) of the tariff provides that "the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named."

Note 2 and Subheading Note 2 of Section XI, which covers textiles and textile articles generally, provide that goods of this section consisting of two or more textile materials are to be regarded as consisting wholly of that textile material which predominates by weight over each other single textile
material. Applying this principle to quilts of heading 9404, HTSUSA, as directed by U.S. Rule of Interpretation 1(d), we conclude that such goods are classifiable according to the textile material of which they are in chief weight.

HOLDING:

If the cotton predominates by weight, the quilts are classified under subheading 9404.90.9010, HTSUSA, textile category 362. If the man-made fiber predominates, they are classified under subheading 9404.90.9020, HTSUSA, textile category 666.

Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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