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HQ 086220


April 18, 1990

CLA-2 CO:R:C:G 086220 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.80; 9404.90.90

Mr. Luis Kalil
President
Kalil & Company Ltd.
Carrera 41: No. 169-05/07
Bogot, Colombia S.A.

RE: Classification of a bedspread, a comforter, and a mattress pad

Dear Mr. Kalil:

This letter is in response to your inquiry of December 19, 1989, requesting tariff classification of a bedspread, a comforter, and a mattress pad under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The samples you sent are missing and were not available to us for examination in preparing this ruling.

FACTS:

According to your submissions, the subject bedspread and comforter are filled with 100 percent polyester. The mattress pad is filled with 100 percent polyester or polyurethane, depending on the requirements. You believe that all of these articles are classifiable in Heading 9404, HTSUSA.

You have submitted the following information:

MATTRESS PAD:

Materials used: fabrics, wadding, nylon mono- filament thread, and backing.

Composition of materials:

Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton

Wadding: 100 percent polyester

Thread : 100 percent nylon-monofilament

Backing: 100 percent nylon

BEDSPREAD:

Materials used: fabrics, wadding, nylon mono- filament thread, and backing.

Composition of materials:

Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton

Wadding: 100 percent polyester

Thread : 100 percent nylon-monofilament

Backing: 100 percent nylon

COMFORTER:

Materials used: fabrics, wadding, nylon mono- filament thread, and backing.

Composition of materials:

Fabrics: 100 percent polyester
100 percent cotton
50-50 polyester cotton
70-30 polyester cotton
65-35 polyester cotton

Wadding: 100 percent polyester

Thread : 100 percent nylon-monofilament

Backing: 100 percent nylon

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6304, HTSUSA, or in Heading 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6304 covers furnishing articles of textile materials, other than those of Heading 9404. 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 9404); cushion covers; loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of Heading 6303).

The Explanatory Notes to Heading 9404 state that this heading covers the following articles:

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:

(1) Mattresses, including mattresses with a metal frame.

(2) Quilts and bedspreads (including counter panes, 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), bolsters, pillows, cushions, pouffes, etc.

(3) Sleeping bags.

All of the subject articles would be considered articles of bedding. In addition, all of the articles contain an internal layer of material, based on your descriptions of them. Thus, assuming that they are filled or fitted with an internal layer of material, all of these articles are classifiable in Heading 9404, HTSUSA, according to the Explanatory Notes.

HOLDING:

Those articles in which the cotton material predominates by weight and do not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work, would be classified under subheading 9404.90.8000, HTSUSA. To be classifiable as of cotton, cotton would have to predominate by weight (in accordance with Addition U.S. Rule of Interpretation 1(d) and Note 2(A) of Section XI) in the portion of the article that imparts its essential character (in accordance with General Rule of Interpretation 3). Articles classified under subheading 9404.90.8000 are subject to a rate of duty of 5 percent ad valorem and textile category 362.

If a subject article is not classifiable under the above subheading, it is classified as the following:

The subject bedspread and mattress pad would be classified under subheading 9404.90.9040, HTSUSA, which provides for articles of bedding and similar furnishing internally fitted with any material, other, other, other, other. The rate of duty would be 14.5 percent ad valorem.

The subject comforter would be classified under subheading 9404.90.9010, 9404.90.9020, or 9404.90.9030, HTSUSA, which provide for articles of bedding and similar furnishing internally fitted with any material, other, other, other, quilts, eiderdowns, and comforters. If the subject comforter is in chief weight of cotton, it is classified under subheading 9404.90.9010, which is subject to textile category 362; if the subject comforter is in chief weight of man-made fibers it is classified under subheading 9404.90.9020, which is subject to textile category 666; if the subject comforter is in chief weight of other textile materials, it is classified under subheading 9404.90.9030, which is subject to textile category 899. The rate of duty for articles classifiable under each of these subheadings would be 14.5 percent ad valorem.

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 importation of this merchandise to determine the current status of any import restraints or requirements.

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 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.

Sincerely,

John Durant, Director
Commercial Rulings Division

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