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HQ 957410




February 3, 1995

CLA-2 CO:R:C:T 957410 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Diane Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106

RE: Classification of wallhangings/throws; quilt; Heading 9404; Heading 6304

Dear Ms. Weinberg:

This is in response to your inquiry of November 10, 1994, on behalf of American Pacific Enterprises, Inc., requesting a tariff classification for merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

The submitted samples are referred to as quilted patchwork throws/wallhangings. The outershell of the articles are constructed of 100 percent woven cotton material and are filled with 100 percent polyester fiber fill. One of the samples which measures 50 X 50 inches has a pieced patchwork design which depicts a Christmas tree and presents. The design contains embroidery and applique using ribbons and bows. The other sample which measures 50 X 60 inches contains appliques of a farmhouse, pieced patchwork, and farm animals. Both samples contain rod pockets for displaying them on the wall as wallhangings.

ISSUE:

Whether the instant articles are classifiable under Heading 9404, HTSUSA, which provides for articles of bedding and similar furnishings or under Heading 6304, HTSUSA, which provides for other textile furnishings?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined 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 taken in order.

As stated above, the subject articles are potentially classifiable under two distinct headings, Heading 6304, HTSUSA, or Heading 9404, HTSUSA.

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. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 9404, HTSUSA, state, in pertinent part:

This heading covers:

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.), or are of cellular rubber or plastics * * *. For example:

(2) Quilts and bedspreads (including counterpanes, 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.

The Modern Textile and Apparel Dictionary, (1973), defines a quilt as "usually a bed covering of two thicknesses of material with wool, cotton, or down batting in between for warmth." Webster's II New Riverside University Dictionary, (1984), defines a quilt as "a bed covering consisting of two layers of fabric with a layer of batting or feathers between and stitched firmly together, usually in a decorative pattern. It defines bedding as "bedclothes, which are coverings, such as sheets and blankets, used on a bed." Webster's New World Dictionary, (1988), defines bedding as "mattresses and bedclothes." In order to determine if
the subject articles are classifiable under Heading 9404, HTSUSA, Customs must decide whether they are considered bedding for tariff classification purposes.

In your submission, you contend that the instant articles are "quilted wallhangings/throws" and are classifiable as other textile furnishings under Heading 6304, HTSUSA. You further state that the quilted wallhangings/throws are not classifiable in Heading 9404, HTSUSA, as articles of bedding and similar furnishings, because they are too small to cover a bed. There is no mention in the nomenclature or the EN that specifies that articles that are potentially classifiable under Heading 9404, HTSUSA, must be able to cover a bed. However, it is Customs opinion, that implicit in an article being considered "bedding" is that it be capable of serving a primary function of covering a bed sufficiently so as to make such use practicable.

After conferring with numerous mattress and bed linen manufacturers in the United States, Customs has discovered that there are standard commercial sizes for mattresses and bed coverings. The standard sizes are as follows:

Mattress Sizes Quilts and Bedspread Sizes

Twin 39 X 75 66 X 86
Full 54 X 75 81 X 86
Queen 60 X 80 86 X 86
King 78 X 80 100 X 90

Customs checked with various manufacturers of crib mattresses and received various dimensions for crib mattresses. The varied dimensions are as follow:

Mattress Sizes

Crib 27 X 51
27 X 51 5/8
27 X 54
28 X 52
27 1/2 X 52

Depending on the particular bedding manufacturer, the dimensions of crib quilts varied greatly.

You maintain that your client's customers will only tolerate plus or minus 5 inches on the width or length of a quilt designed to fit a standard size mattress. Therefore, any purported quilt that is significantly more or less than the aforementioned standard quilt sizes will probably be unacceptable to potential buyers as it will not fit a standard size mattress properly.

Moreover, if the alleged quilt significantly deviates from the standard mattress size, it will fail to perform a fundamental purpose of a quilt, i.e, to adequately cover a bed.

The preceding discussion leads us to the question of whether the subject articles are quilts for tariff classification purposes. The subject articles are comprised of two layers of material with a layer of batting in between and decorative stitching sewn on their surface. The subject articles also contain a rod pocket to facilitate hanging them on a wall. The rod pocket is a consideration in the tariff classification process, nevertheless, Customs views it as a convenience to the purchaser and not determinative of the classification. Thus, the instant articles meet the definitions for quilts provided in the lexicographic sources. However, the dimensions of the subject articles are 50 X 60 and 60 X 60, respectively. After viewing, these dimensions in light of the standard size mattresses and bedding listed, it is clear to Customs that the subject articles would not sufficiently cover any of the standard size mattresses. Either the subject articles would be too small to adequately cover the twin, full, queen, or king size mattresses or too large for the crib size mattresses. As the subject articles deviate significantly from the stated standard sizes for quilts and therefore would be incapable of adequately covering a bed, Customs is of the opinion that they are not quilts for tariff classification purposes.

It is important to note that except for the irregular dimensions, the subject articles do have the general appearance and construction of a quilt. Therefore, if the subject articles were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, they would be classified under Heading 9404, HTSUSA. Customs is aware that in certain limited instances, goods will be imported as quilts and veer slightly from the standard quilt sizes. Thus, Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding. Consequently, those goods with the general appearance of bedding which slightly deviate from the standard quilt sizes and could still adequately cover an entire bed so that use as a quilt is reasonable and likely, would also be classifiable under Heading 9404, HTSUSA.

As mentioned above, you contend that the instant articles are wallhangings/throws and are properly classifiable under Heading 6304, HTSUSA, which provides for other textile furnishing articles, excluding those of Heading 9404. The EN to Heading 6304, HTSUSA, state, in pertinent part:

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 94.04); cushion covers, loose covers for furniture, * * *.

In Headquarters Ruling Letter (HRL) 087551, dated November 9, 1990, Customs was faced with the issue of the proper tariff classification of an article described therein as a "bed throw". The article measured 46 inches by 60 inches and had fringe on all four sides. Customs determination was, as follows:

Both the sample articles (46 X 60) and the imported article (54 X 60) are too small to cover a bed; moreover, bed throws commonly have fringe on only three sides. Thus, Customs does not consider the instant article to be a bed throw but instead, views it as similar to a furniture throw or cover. In either case, however, the article is classifiable as a furnishing of heading 6304.

In this instance, the subject article has the general appearance of a quilt. However, it also contains a rod pocket that the you claim is present to facilitate its use as a wall hanging. The subject articles, which measures 50 X 60 and 60 X 60 are very close to the dimensions of the articles at issue in HRL 087551. The subject goods as well as the articles at issue in HRL 087551 significantly deviate from all of the standard size quilts and would not sufficiently cover a standard size mattress. Such a deviation leads Customs to believe that the subject article is not a quilt for tariff classification purposes. Moreover, you have submitted advertising evidence that manifests the intent of the importer to market the merchandise at issue as items that cover a chair or decorative items for the wall. Accordingly, the subject wallhangings/throws are classifiable under Heading 6304, HTSUSA, as other textile furnishings.

HOLDING:

Based on the foregoing, the subject merchandise is classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishings articles, excluding those of heading 9404, not knitted or crocheted, of cotton. The applicable rate of duty is 7.1 percent ad valorem and the textile restraint category is 369.

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 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.

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

Sincerely,

John Durant, Director
Commercial Rulings Division

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