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HQ 963527




April 19, 2000

CLA-2 RR:CR:TE 963527 jb

CATEGORY: CLASSIFICATION

TARIFF NO: 9404.90.9505

Margaret A. Purvis
Schenker International, Inc.
P.O. Box 19389
Charlotte, NC 28219

RE: Classification of featherbed shells

Dear Ms. Purvis:

This is in response to your letter, dated October 27, 1999, on behalf of Pillowtex Corporation, wherein you request a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for an unfinished featherbed mattress topper. A sample was submitted to this office for review.

FACTS:

The merchandise at issue is an unfinished featherbed mattress topper consisting of a baffle box shell with a quilted top panel. The quilted top panel also forms the top side of the baffle box shell. The top panel has a 100 percent cotton woven fabric top layer, a woven cotton fabric backing and a down filling. Quilt stitching extends through all three layers. The remainder of the baffle box shell is made from cotton woven fabrics. The submitted sample has an 8 inch wide unfinished opening along one side seam. The shells have a two inch sidewall or gusset and will be imported in the following sizes: 39 x 75, 54 x 75, 60 x 80, 78 x 80, and 72 x 84 inches.

After importation the baffled shell will be filled with feathers and sewn closed. The featherbed shell does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

You state that your client believes the correct classification for this merchandise is in heading 6307, HTSUS.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. 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 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. Although mattress pads are neither specifically provided for at the heading nor at the subheading level, they are commonly marketed and used as an adjunct to a mattress, that is, in providing support and comfort to the sleeper. In this respect, they are not similar to quilts and comforters as the sleeper lies on top of this merchandise in order to give the mattress a softer or more supple characteristic, i.e., rendering the mattress more comfortable. Although the sleeper does not place the merchandise over him for warmth, as with a comforter or quilt, the subject merchandise is still used as an item of bedding.

The subject merchandise however, in its imported condition is not “finished”; the article will be finished only subsequent to the merchandise being filled with feathers and sewn closed. The question is thus, does the merchandise at issue, in its unfinished state, have the essential character of the finished article? General Rule of Interpretation 2(a), HTSUSA, provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished if the article has the essential character of the complete or finished article. Heading 9404, HTSUS, explicitly states that for an article of bedding to be classified therein, the article must be stuffed or internally fitted. The subject merchandise is comprised of a top layer which is filled with down. In that respect this top panel is stuffed and thus for classification purposes is within the plain meaning of “stuffed or fitted” as set out in heading 9404, HTSUS. Additionally even in its unfinished state the merchandise, comprised of this top filled panel, has the essential character of an article of bedding. As such, the proper classification for this merchandise is in the appropriate subheading of this heading as an other item of bedding, with an outer shell of cotton, under subheading 9404.90.95, HTSUSA.

As we have already determined that the subject merchandise is appropriately classified in heading 9404, HTSUS, in the provision for bedding, there is no reason to discuss heading 6307, HTSUS, a basket provision for articles of textiles which are not more specifically provided for elsewhere under the tariff.

HOLDING:

The subject merchandise is properly classified in subheading 9404.90.9505, HTSUSA, which 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: other: other: other: other: with outer shell of cotton. The applicable general column one rate of duty is 10.2 percent ad valorem and the textile quota 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 negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an 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
Commercial Rulings Division

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