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HQ 965829




February 11, 2003

CLA-2 RR:CR:TE 965829 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Lawrence R. Pilon, Esq.
Hodes Keating & Pilon
39 South LaSalle Street, Suite 1020
Chicago, Illinois 60603-1731

RE: Revocation of NY I82843; Classification of a Beach Roll-Up; Heading 9404; Heading 6304

Dear Mr. Pilon:

This is in reply to your letter of August 15, 2002, on behalf of LTD Commodities, Inc., requesting reconsideration of New York Ruling Letter (NY) I82843, dated July 2, 2002, concerning the classification of a beach quilt roll-up. We have reviewed NY I82843 and have found it to be in error. Therefore, this ruling revokes NY I82843.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY I82843 was published on January 8, 2003, in Vol. 37, No. 2 of the customs bulletin.

FACTS:

A description of the merchandise in NY I82843 reads as follows:

The submitted sample is referred to as the BIK-Beach Quilt Roll-Up. This composite item consists if [sic] a quilt, inflatable pillow and a storage/carry bag. The outer shell of the quilt is made from 100 percent cotton woven fabrics and it is stuffed with a polyester fiberfill. The face side features a Hawaiian style print and the back is plain white. It is quilted through all three layers and measures 76 x 85 inches. The edges are finished with a strip of binding fabric. An approximately 10 x 14 inch fabric pocket is sewn along the edge of one side. This pocket contains a

9.5 x 13.5 inch inflatable plastic bladder. The cylindrical storage and carrying bag measures approximately 25 inches high and 8 inches in diameter. It is made from the Hawaiian print fabric and features a drawstring closure, carry strap and a mesh bottom panel. The storage and carrying bag is specifically designed to contain the rolled up quilt. The quilt conveys the essential character of this product.

Customs classified the beach quilt under subheading 9404.90.8020 of the Harmonized Tariff Schedule of the United States (HTSUS), as an article of bedding or similar furnishing.

You argue that the merchandise is properly classified under subheading 6307.90.9889, HTSUS, as “Other made up textile articles, including dress patterns.”

ISSUE:

What is the proper classification of the subject merchandise?

LAW AND ANALYSIS:

Classification of goods under the HTSUS 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, HTSUS, 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.”

You argue that neither the specific terms of subheading 9404.90.8020 nor the more general terms of heading 9404 describe the merchandise at issue because it is not intended, designed, marketed, nor used as a bedcover, nor is it similar to quilts, eiderdowns, and comforters.

In HQ 957410, dated February 3, 1995, Customs held 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. We further held that while Customs is reluctant to provide specific dimensions and a dividing line for goods that are potentially classifiable as quilts or bedding, 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, HTSUS. The standard sizes listed in the ruling are as follows:

Mattress Sizes Quilts and Bedspreads

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"

A detailed discussion on heading 9404 is set forth in the LAW and ANALYSIS portion of HQ 957410, which is attached for your convenience.

Both your submission and the advertising literature states that the instant quilt measures 74 inches by 84 inches. We note that the original sample examined by the National Import Specialist measured 76 inches by 85 inches, and our measurements of the instant sample are 74.5 inches by 84.5 inches.

Based on our examination of the sample, we find that it has the general appearance and construction of a quilt. However, in our opinion the size of the quilt (both the original and present sample) “deviates significantly” from the standard size mattresses and bedding listed in HQ 957410.

We further find that the quilt is classifiable under heading 6304, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404”, notwithstanding the pillow and bladder component. See NY H81473, dated June 13, 2001, NY H86638, dated January 14, 2002, and NY F82823, dated February 24, 2000, in which we held that irregular size quilts with a pocket feature were classified in heading 6304.

Finally, we disagree with you that the beach roll-up is classifiable in heading 6307, HTSUS. The items in the rulings cited to support your claim are distinguishable from your client’s quilt and possess features that are not characteristic of bedding. For example, in NY G86366, dated January 30, 2001, NY G86128, dated January 24, 2001, and NY D80795, dated August 1, 1998, the beach “mats” or “blankets” were filled with “foam” and were tightly woven of synthetic fibers or were coated with plastic to give them moisture resistant or waterproof qualities, features that are not present in your client’s quilt.

HOLDING:

NY I82843 is REVOKED. The subject article is classifiable in subheading 6304.92.0000, HTSUS, which provides for “Other furnishing articles, excluding
those of heading 9404: Other: Not knitted or crocheted, of cotton.” It is dutiable at the general column one rate at 6.4 percent ad valorem.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the customs bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division


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