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HQ 954196




September 15, 1993

CLA-2 CO:R:C:T 954196 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 9404.90.9010

Ms. Bonnie Hilderbrandt-Miki
Kona Kapa
P.O. Box 390136
Kailua Kona, HI 96739

RE: Classification of cushion cover and crib quilt; cushion cover features zipper closure indicative of cushion cover, not pillow shell, subheading 6304.92.0000, HTSUSA; quilt does not have features of wall hanging; subheading 9404.90.9010, HTSUSA

Dear Ms. Hilderbrandt-Miki:

This is in response to your letter, dated May 11, 1993, requesting classification of a cushion cover and crib quilt. Samples were provided to this office for examination and will be returned under separate cover.

FACTS:

The merchandise at issue consists of a cushion cover and crib quilt imported from Thailand. The cushion cover is made up of 100 percent cotton woven fabric. It measures approximately 15-1/4 inches square and all four edges are finished with piping. The cover is aqua blue with a floral applique design. The top portion of the cover consists of two layers of woven fabric quilted to a polyester batting. The back of the cushion cover has a full width zipper closure used for the insertion of the cushion.

The crib quilt is made either of 100 percent cotton woven fabric or a woven blend of 65 percent polyester and 35 percent cotton woven fabric; in either case, the stuffing is a polyester filler. The upper portion is white with a red floral applique design and the back is solid red. It measures approximately 42-1/2 inches square and all four edges are capped with a red fabric.

You state that you previously imported these goods under different subheadings in the tariff based on a ruling issued to you by our New York Customs office. That ruling, New York Ruling Letter (NY) 863787, dated June 24, 1991, classified the identical articles, i.e. the cushion cover, as a cushion shell, and the quilt as a wallhanging.

ISSUE:

Whether the cushion cover is classifiable in heading 6307, HTSUSA, or in heading 6304, HTSUSA and whether the quilt is classifiable in heading 6304, HTSUSA, or heading 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404, HTSUSA. The Explanatory Notes (EN) to heading 6304, HTSUSA, state, in part:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor- cars, etc.

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, antimacassars;

Heading 9404, HTSUSA, provides for among other things, articles of bedding and similar furnishing. The Explanatory Notes to heading 9404, HTSUSA, state:

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 (whether or not covered with woven fabric, plastics, etc.). 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.

In HQ 953003 and HQ 953004, both dated February 24, 1993, and HQ 952492, dated January 29, 1993, Customs ruled on the classification of cushion covers and pillow shells and discussed the difference between these articles. Those rulings held that the distinction between a cushion cover and pillow shell was in the fact that the latter lacked the typical zipper closure normally attributed to a finished cushioned cover.

The submitted article features a zipper closure. This closure can have no other purpose than for the insertion of a pillow. As such it is distinguishable from a pillow shell and is classifiable in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.

Similarly, the submitted quilt does not have the characteristics of a wallhanging. The article is stuffed and does not have the means to be hung on a wall, i.e., loops, tie string, or rod pocket. Usually a wallhanging has limited use and can only be used as its name indicates. As in this case, when a determination cannot be made with certainty that the article's principal use or designated use will be as a wallhanging, the item cannot be so classified (See HQ 951372, dated April 24, 1992, discussing a similar issue).

Additionally, as is outlined in the EN to 9404, HTSUSA, quilts are specifically provided for in heading 9404, HTSUSA, and are classified accordingly (See HQ 089899, dated October 30, 1991).

In reference to NY 863787, Customs has had the occasion to review the holding in that ruling and has determined that it is in error as pertains to the cushion cover. In that regard, as is explained in this ruling, the cushion cover is classifiable in subheading 6304.92.0000, HTSUSA. This modification is made pursuant to 19 CFR 177.9(d)(1) and is not retroactive in application.

HOLDING:

The submitted cushion cover is classifiable in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable rate of duty is 7.2 percent ad valorem and the quota category is 369.

The quilt, if made of cotton, would be classifiable in subheading 9404.90.9010, HTSUSA, which provides for mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)...other: other: other...quilts, eiderdowns, comforters and similar articles: of cotton. The applicable rate of duty is 14.5 percent ad valorem and the quota category is 362.

The quilt, if made of polyester and cotton blend, is classified in subheading 9404.90.9020, HTSUSA, which provides for mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)...other: other: other...quilts, eiderdowns, comforters and similar articles: of man-made fibers. The applicable rat of duty is 14.5 percent ad valorem and the quota category is 666.

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 negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), and issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, your client should contact the local Customs Office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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