HQ 957477: Classification of table topper; multi-purpose article;Heading 9404; Heading 6304

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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