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HQ 957477




March 25, 1995

CLA-2 CO:R:C:T 957477 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Margaret A. Adams
Eastport Customs Brokers, Inc.
732 Thimble Shoals Blvd., Suite 302A
Newport News, VA 23606

RE: Classification of table topper; multi-purpose article; Heading 9404; Heading 6304

Dear Ms. Adams:

This is in response to your inquiry of November 18, 1994, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an article described as a table topper. A sample was submitted for examination.

FACTS:

The submitted sample contains an outershell which is comprised of 100 percent cotton fabric and a layer of filler. The sample measures 45 inches square and contains scalloped edges with a thin strip of woven fabric which caps the raw edges. The top portion has a pieced patchwork which forms large triangles.

ISSUE:

Whether the subject article is 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.

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.

After conferring with numerous mattress and bed linen manufacturers in the United States, Customs 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 differing dimensions for crib mattresses. The dimensions are as follows:

Crib Mattress Sizes

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

Depending on the particular linen manufacturer, the dimensions of the crib quilts varied significantly.

Customs must now address whether the subject article is properly classifiable under Heading 9404, HTSUSA. It is Customs belief 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. The subject article is comprised of two layers of material with a layer of filler in between. Thus, at first glance, the subject article appears to have the general appearance of quilts as explained in the EN to Heading 9404, HTSUSA. However, the dimensions of the subject article are 45 X 45 inches. When viewing these dimensions in light of the aforementioned standard size mattresses and bedding, it is clear to Customs that the subject article would not sufficiently cover any of the standard size mattresses. Also, the article does not resemble any of the enumerated similar furnishings. As the subject article deviates significantly from the listed sizes and therefore, would be incapable of adequately covering a bed, Customs is of the opinion that it is not classifiable under Heading 9404, HTSUSA.

Heading 6304, HTSUSA, provides for other textile furnishing articles, excluding those of Heading 9404. The EN to Heading 9404, 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, * * *.

Recently in Headquarters Ruling Letter (HRL) 957410, dated February 3, 1995, Customs confronted the issue of the proper tariff classification for an article referred to as a throw/wall hanging. The article therein contained an outershell of 100 percent cotton woven material, an inner layer of polyester filling, and a rod pocket to facilitate display on a wall. The article measured either 50 X 60 inches or 50 X 50 inches. Customs referred to HRL 087551, dated November 9, 1990 which had also dealt with a similar issue and classified the article under Heading 6304, HTSUSA. The subject article of HRL 087551 was described as a bed throw that measured 46 X 60 inches and had fringe on all four sides. Customs determination was, as follows:

Both the sample articles 46 X 60 inches and the imported article 54 X 60 inches 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, you refer to the subject article as a table topper. Given the general appearance of the article as well as the dimensions, it is Customs belief that it will be primarily used as a furniture throw. The dimensions of the instant article and the articles that were the subject of the cited rulings significantly deviate from standard size quilts and would not sufficiently cover a standard sized mattress. Consequently, the subject article is classifiable under Heading 6304, HTSUSA, as other textile furnishings.

HEADING:

Based on the foregoing, the subject merchandise is classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishing 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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