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HQ 957619




May 10, 1995

CLA-2 R:C:T 957619 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

William Ortiz
S.J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: Classification of other textile furnishings and quilts; Heading 9404; Heading 6304

Dear Mr. Ortiz:

This is in reference to your inquiry of January 18, 1995, requesting a tariff classification ruling, on behalf of Britannica Home Fashions, for merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

FACTS:

The article is constructed of 100 percent cotton woven fabric which contains a polyester filler. The face side of the article contains a patchwork design forming a southwestern motif with appliqued cacti, sun, and clouds. There are five 1.5 x 3.5 inch loops located on the backside of the article to accommodate a dowel or rod. The submitted sample measures 50 X 60 inches.

ISSUE:

Whether the instant 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.

As stated above, the subject article is 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.

There is no provision in the nomenclature or the EN which specifies that articles which 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 determined 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 54"
28" X 52"

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 article is a quilt for tariff classification purposes. The subject article is comprised of two layers of material with an internal layer of polyester filler. The subject article also contains loops to facilitate hanging it on a wall. The loops are 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 article meets the definitions for quilts provided in the lexicographic sources.

The dimensions of the subject article is 50" X 60". In Headquarters Ruling Letter 957410, dated February 3, 1995, Customs determined that articles which had the general appearance of quilts but measured 50" X 50" and 50" X 60" were classifiable as other textile furnishing articles under Heading 6304, HTSUSA. These measurements significantly deviated from the domestic industry standard size quilts. Customs stated the following, in pertinent part:

It is important to note that except for the irregular dimensions, the aforementioned 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.

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.

When viewing, the dimensions of the subject article in light of the standard size mattresses and bedding listed and prior rulings, it appears to Customs that the dimensions of the article deviate significantly from the stated standard sizes for quilts
and therefore, would be incapable of adequately covering a bed. Consequently, Customs is of the opinion that they are not classifiable under Heading 9404, HTSUSA.

HOLDING:

Based on the foregoing, the subject article 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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