United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0950297 - HQ 0950523 > HQ 0950521

Previous Ruling Next Ruling



HQ 950521


October 1, 1992

CLA-2 CO:R:C:M 950521 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.80

District Director
U.S. Customs Service
P.O. Box 619050
1205 Royal Lane
Dallas/Ft. Worth, Texas 75261

RE: Protest No. 5501-91-100153; quilts; NY 861087; PC 861718; 9404.90.90; Fairchild's Dictionary of Textiles; trimming; edging; binding

Dear Sir:

This is in response to the Application for Further Review of Protest No. 5501-91-100153 dated March 28, 1991, which pertains to the classification of quilts under heading 9404, Harmonized Tariff Schedule of the United States (HTSUS). Samples of the quilts were submitted for examination. A meeting was held at Customs Headquarters on September 1, 1992, where further information and samples were presented concerning the differences between bindings and edgings. Additional submissions dated September 4 and 10, 1992, were taken into consideration in rendering this decision.

FACTS:

The articles under consideration are 20 different styles of quilts imported by the protestant, Impressions Imports, Inc. The quilts differ from one another as each one has its own distinct pattern with a coordinated color scheme. However, each quilt is finished with an binding over the raw edges of the quilt.

Customs personnel in Dallas/Ft. Worth state that the finished edges of the quilts are completed by two different methods. The majority of the edges are finished by folding the exposed edges of the front and back panels of the quilt under and then lapping a separate strip of material over the folded edges and sewing the strip and folded edges together. The other method involves folding the exposed edges of the front and back panels of the quilt under and then inserting the separate strip of material into the middle of the folded edges and sewing these components together. You state that each quilt's finished edges measure between 8 to 12 mm in width.

However, the protestant states that all of the quilt's edges under consideration are constructed in the same manner and that this construction is represented by the submitted samples. The quilt's raw exposed edges are covered with a separate strip of material which is then sewn onto the quilt. The finished quilt is no larger than the quilt with the exposed raw edges. The separate strip of material or binding does not add to the quilt, but merely covers the exposed raw edges. The following decision applies only to quilts which are constructed in this manner and which were represented by the submitted samples.

The protestant began importing quilts in 1989. They availed themselves of the pre-entry classification program by gathering various items to be classified into particular categories or groups based on the group's characteristics. With this information and a physical examination of one or more representative samples selected at random from the group, Customs determined the proper tariff classification of the items. A Customs official in Dallas suggested that the "Peach Tree" style quilt would be a "representative sample" of the protestant's quilts for a pre-entry classification. Thereafter, on March 28, 1991, Pre-classification (PC) 861718 was issued which classified the "101 Patchwork" quilt ("Peach Tree" quilt) under subheading 9404.90.80, HTSUS, which provides for "...Other...Other...Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work...Quilts, eiderdowns, comforters and similar articles". This tariff provision is dutiable at the rate of 5 percent ad valorem.

Since the pre-entry classification process was slower than anticipated, the protestant requested a binding ruling for the "Peach Tree" style quilt from New York Customs. In New York Ruling (NY) 861087 dated March 20, 1991, the "Peach Tree" style quilt was classified under subheading 9404.90.80, HTSUS. NY 861087 did not describe the finished edges of the quilt.

In accordance with PC 861718 and NY 861087, the protestant expected all of their quilts, made in the same manner as the "Peach Tree" quilt, to be classified under subheading 9404.90.80, HTSUS. However, all the quilt entries, except the "Peach Tree" quilt, in Protest No. 5501-91-100153 were liquidated under subheading 9404.90.90, HTSUS. The entries of the "Peach Tree" quilts were liquidated on March 22, 1991, under subheading 9404.90.80, HTSUS, at the 5 percent ad valorem rate of duty in accordance with NY 861087.

ISSUE:

Are the quilts with finished edges properly classified under subheading 9404.90.80, HTSUS, which provides for quilts "not containing any embroidery, lace, braid, edging, trimming or piping exceeding 6.35 mm or applique work"?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretations (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes."

The quilts are properly classified under subheading 9404.90, 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."

The issue to be determined is the meaning of "... embroidery, lace, braid, edging, trimming, or piping exceeding 6.35 mm" in subheading 9404.90.80, HTSUS. If an article contains any of these features, without regard to their functionality, it is excluded from classification within this tariff provision. The term "embroidery, lace, braid, edging, trimming or piping exceeding 6.35 mm" is not defined in the HTSUS or the Explanatory Notes of the Harmonized Commodity Description and Coding System (HCDCS), which are looked to for guidance in the interpretation of the HTSUS.

In the absence of any guidance in the Explanatory Notes, it is proper to use the principal that tariff terms are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Fairchild's Dictionary of Textiles, 6th Edition (1979), defines the following terms:

Embroidery Originally a needlework of antique origin, consisting in executing designs with thread,yarn or other flexible material on a textile or leather ground.

Braid 1. A flat, round or tubular narrow fabric made by intertwining a single set of yarns to form a definite pattern.

Edging A broad term for material used as a decorative trim on the edge of garments. This includes narrow lace, braid, fringe, of various forms and kinds.

Piping A narrow fabric or cord used to finish raw edges on material or for decorative purposes in finishing by dressmakers.

Trim is not defined in Fairchild's Dictionary of Textiles. However, trimming is defined in Webster's New World Dictionary, Third College Edition (1988) as:

5 a) to decorate or embellish as by adding ornaments, contrasting materials.
5 d) any ornamental trimming [a dress with lace trim].

As protestant has stated, Customs has interpreted the word "trimming" in several decisions. However, the interpretation of "trimming" in those decisions was based on the Explanatory Notes concerning the classification of garments in Chapters 61 and 62, HTSUS. We do not find that the interpretation of "trimming" in those decisions has any authority in determining if the finished edges of quilts classifiable in heading 9404, HTSUS, are considered "trimming".

Additionally, Fairchild's Dictionary of Textiles defines various types of bindings in the following manner:

Binding See Tape

Tape A narrow woven fabric not more than 8 inches (20.32 cm) wide (A.S.T.M.)...Uses: trimming, binding. See Twilled Tape and Seam Binding.

Seam Binding A narrow fabric used for binding seams or cut edges of fabric to prevent fraying or raveling. Also see Slit Fabrics.

Tape-Finished Hem A raw edge of a garment or household textile that is finished by attaching and stitching and stitching a seam-binding tape to cover the raw edge. See Seam Binding.

As the finished edges under consideration do not meet the definitions of "embroidery", "lace", "braid" or "piping", these terms are not at issue. The issue to be determined is whether the finished edges are considered "edging" or "trimming" excluded from classification under subheading 9404.90.80, HTSUS. In the September 1, 1992, meeting, the protestant presented arguments distinguishing the finished edges on its quilts from the "edging" and "trimming" excluded from classification under subheading 9404.90.80, HTSUS. The protestant stated that the binding on its quilts serves to complete the unfinished quilt by enclosing/binding all of the quilt's raw edges. The protestant stated that its binding encloses the quilt's raw edges, but does not appreciably increase the surface area of the quilt.

On the other hand, the protestant contends that "edging" and "trimming" adds to one or more of a quilt's finished sides by enhancing the finished side. The protestant contends that "edging" and "trimming" is usually a finished article, such as lace, pleats, ruffles, tassels, and fringe. Edging which is different than binding, extends beyond the quilt's edges and thereby increases the quilt's total surface area.

We are of the opinion that the finished edges of the quilts at issue are not the "edging" and "trimming" contemplated by the exclusionary language in subheading 9404.90.80, HTSUS. The quilts under consideration, including the scalloped edged "Double Wedding Ring" quilt, have cut raw edges over which a binding material is sewn. The binding does not add to the total surface area of the quilt, but merely finishes off the raw edges of the quilt. The binding does not merely cover up a previously finished seam, but is an integral and necessary part of the quilt as it contains the exposed ends of the quilt's three ply material. The finishing of the edgings by lapping a separate strip of fabric over those edges is not an edging excluded from classification under subheading 9404.90.80, HTSUS.

Based on the information presented, NY 861087, and PC 861718, the quilts under consideration are not excluded from classification under subheading 9404.90.80, HTSUS, and are properly classified as "...Other...Other...Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work...Quilts, eiderdowns, comforters and similar articles."

HOLDING:

The quilts at issue, including the "Peach Tree" quilt, do not have an edge, trim, or piping exceeding 6.35 mm and are, therefore, not excluded from classification under subheading 9404.90.80, HTSUS. The quilts are properly classified under subheading 9404.90.80, HTSUS, which provides for "...Other...Other...Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work...Quilts, eiderdowns, comforters and similar articles."

The protest should be granted. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: