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HQ 957223




February 24, 1985

CLA-CO:R:C:T 957223 GG

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Mrs. Celine Foung
Arch Associates, Inc.
375 Executive Boulevard
Elmsford, NY 10523

RE: Pre-Classification decision 895583 concerning quilts and wallhangings; superseded.

Dear Mrs. Foung:

On March 15, 1994, the U.S. Customs Service in Jamaica, New York, issued to you Pre-Classification (PC) 895583. The merchandise covered by that decision was quilts, shams, pillow shells and wall hangings from China. Upon review, we now conclude that part of that decision was in error. Our reasons are outlined below.

FACTS:

The items whose classification is in question are quilted throws, made of 100% cotton woven fabric and a polyester fiber fill. A sample obtained from a recent shipment measures approximately 48 x 56 inches. The front of this particular throw depicts a winter scene created through the use of applique work and embroidery. The back of the quilt is plain and has a 3 inch wide sleeve, or rod pocket, along the top edge. The front and back cotton layers and the center polyester fill are quilted together. Advertising material for this throw indicates that it has a dual use as a wall hanging or a lap throw. This item is listed on the textile export license/commercial invoice as a cotton quilt throw.

These quilted throws were classified in PC 895583 under subheading 6304.92.0000 of the Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of cotton. The accuracy of this classification is now being examined.

ISSUE:

How are the quilted throws properly classified?

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 6304, HTSUSA, covers other furnishing articles, excluding those of heading 9404. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the nomenclature at the international level, state, in pertinent part, that

[Heading 6304] covers furnishing articles of textile materials, other than those of the preceding headings or of heading 9404, for use in the home, public buildings, theaters, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

The articles include wall hangings and textile furnishings for ceremonies; ... bedspreads (but not including bed coverings of heading 9404).

Heading 9404, HTSUSA, 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. EN 94.04 notes that this heading covers articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.) ... for example, quilts and bedspreads (including counterpanes, and also quilts for baby- carriages).

Previously, Customs has ruled out classifying articles as wallhangings when a determination cannot be made with certainty that the article's principal or designated use will be as a wallhanging. See Headquarters Ruling Letter (HRL) 954196, dated September 15, 1993 (crib quilt classified under heading 9404, HTSUSA, notwithstanding asserted use as a wallhanging); HRL 951372, dated April 24, 1992 (textile item measuring 63 x 114 centimeters and printed with nature scene which can be used as a wallhanging but has several possible uses beyond the parameters of heading 6304, classified under heading 6307, HTSUSA); HRL 952389, dated November 5, 1992 (textile decoration measuring 16 x 34 inches with variety of uses other than as a wallhanging placed in heading 6307, HTSUSA). See also HRL 084034, dated April 24, 1989 (quilt with rod pocket classified in heading 9404, HTSUSA). Arch Associate's own advertising material proclaims the imported merchandise's dual use as a wallhanging and a lap throw. In examining the submitted sample, we are of the opinion that it can also serve as a quilt.

Quilts were defined in HRL 084034, dated April 24, 1989, as bedcover[s] consisting of three layers, one of which is a filling, all held together by stitching or tufts through all thicknesses. (This ruling also notes that a quilt's batting or filling satisfies heading 9404's requirement that the article of bedding be "internally fitted with any material".) The quilted throw currently under consideration is composed of two outer cotton layers which envelop a third layer of polyester filling. Stitching goes through all three layers. By comparing this quilt to quilts previously classified in other rulings, we can also state that its size renders is suitable as a bedcover. For example, the quilts classified in HRL's 954196 and 084034 and placed under heading 9404, HTSUSA, measured 42-1/2 and 52 inches square, respectively. Arch Associate's 48 x 56 inch quilt has similar proportions and clearly could be used as an article of bedding. Taking all of these factors together, it is apparent that this merchandise falls within the definition of a quilt.

The quilted throw can be used both as a wallhanging and as a quilt. It cannot be stated with certainty that this article's principal or designated use is as a wallhanging. Accordingly, this merchandise is classifiable in heading 9404, HTSUSA, which is the heading which provides the most specific description.

HOLDING:

The quilted throw which we have examined is classifiable under subheading 9404.90.8505, HTSUSA, as a mattress support; article 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. This article is subject to a 14.3% ad valorem duty rate and falls under textile quota category 362.

Quilted throws of cotton not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work, are classifiable under suheading 9404.90.8020, HTSUSA, and are dutiable at the rate of 4.9% ad valorem. Such throws are subject to textile quota category 362.

This decision supersedes PC 895583 with respect to this type of merchandise. Specifically, it affects all of the articles listed on page 8 of that decision.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant
Director, Commercial

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