us-cbp-cross-rulings-hq-957874•HQ 957874: Revocation of HRL 957223, dated February 24, 1995; Heading6304 vs. Heading 9404
HQ 957874: Revocation of HRL 957223, dated February 24, 1995; Heading6304 vs. Heading 9404
us-cbp-cross-rulings-hq-957874HQ 957874: Revocation of HRL 957223, dated February 24, 1995; Heading6304 vs. Heading 9404Guidance
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 957874
April 24, 1995
CLA-2 R:C:T 957874 CAB
CATEGORY: Classification
TARIFF NO.: 6304.92.0000
Mrs. Celine Foung
Arch Associates, Inc.
375 Executive Boulevard
Elmsford, NY 10523
RE: Revocation of HRL 957223, dated February 24, 1995; Heading
6304 vs. Heading 9404
Dear Mrs. Foung:
This is in reference to Headquarters Ruling Letter (HRL)
957223, dated February 24, 1995, issued to you from this office.
Customs has reexamined the analysis and subsequent conclusion and
determined that the decision was in error.
FACTS:
The articles at issue are 100 percent woven cotton quilted
articles which measure 48 X 56 inches. These articles contain an
inner layer of polyester fiber. The front of the article depicts
a winter scene created with applique work and embroidery. The
back side of the article is plain and has a three inch wide
sleeve along the top edge. Advertising material submitted for
the articles states that it has the dual purpose of a wallhanging
and a lap throw.
HRL 957223 classified the subject articles in subheading
9404.90.8505 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) which provides for articles of bedding
and similar furnishings. The subject articles were initially
classified in subheading 6304.92.0000, HTSUSA, which provides for
other furnishing articles, excluding those of heading 9404.
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.
As stated above, the subject articles are 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 that 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 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"
Depending on the particular bedding manufacturer, the dimensions
of crib quilts varied greatly.
Mattress Sizes
Crib 27" X 51"
27" X 51 5/8"
27" X 54"
28" X 52"
27 1/2" X 52"
The preceding discussion leads us to the question of whether
the subject articles are quilts for tariff classification
purposes. Through the submission of advertising material, you
contend that the instant articles have the dual function of being
utilized as wallhangings or lap throws. The subject articles are
comprised of two layers of material with a layer of batting in
between and decorative stitching sewn on their surface. The
subject articles also contain a rod pocket or wide sleeve to
facilitate hanging them on a wall. The rod pocket is 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 articles
meet the definitions for quilts provided in the lexicographic
sources. However, the dimensions of the subject articles are 48"
X 56". After viewing, these dimensions in light of the standard
size mattresses and bedding listed, it is clear to Customs that
the subject articles would not sufficiently cover any of the
standard size mattresses. Either the subject articles would be
too small to adequately cover the twin, full, queen, or king size
mattresses or too large for the crib size mattresses. As the
subject articles deviate significantly from the stated standard
sizes for quilts and therefore would be incapable of adequately
covering a bed, Customs is of the opinion that they are not
classifiable under Heading 9404, HTSUSA.
Heading 6304, HTSUSA, provides for other textile furnishing
articles, excluding those of Heading 9404. The EN to Heading
6304, 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, * * *.
In this instance, the subject article has the general
appearance of a quilt. However, it also contains a rod pocket
that the you claim is present to facilitate its use as a wall-
hanging. The subject articles measures 48" X 56". The subject
goods significantly deviate from all of the standard size quilts
and would not sufficiently cover a standard size mattress. Such
a deviation leads Customs to believe that the subject article is
not a quilt for tariff classification purposes. Moreover, you
have submitted advertising evidence that manifests your intent
to market the merchandise at issue as items that cover a chair or
decorative items for the wall. Accordingly, the subject
wallhangings/throws are classifiable under Heading 6304, HTSUSA,
as other textile furnishings.
Recently, 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.
In HRL 957223, Customs classified the subject merchandise in
Heading 9404, HTSUSA. Customs based its decision on prior cases
where similar articles were classified in headings other than
Heading 6304, HTSUSA. HRL 957223 states the following, in
pertinent part:
Previously, Customs has ruled out classifying articles
as wallhangings when a determination cannot be made with
certainty that the article's principal or designated use
will be as a wallhanging. See Headquarters Ruling Letter
(HRL) 954196, dated September 15, 1993 (crib quilt
classified under heading 9404, HTSUSA, notwithstanding
asserted use as a wallhanging); HRL 951372, dated April 24,
1992 (textile item measuring 63 X 114 centimeters and
printed with nature scene which can be used as a wallhanging
but has several possible uses beyond the parameters of
heading 6304, classified under heading 6307, HTSUSA); HRL
952389, dated November 5, 1992 (textile decoration measuring
16 X 34 inches with variety of uses other than as a
wallhanging placed in heading 6307, HTSUSA). See also HRL
084034, dated April 24, 1989 (quilt with rod pocket
classified in heading 9404, HTSUSA).
* * *
* * * By comparing this quilt to quilts previously
classified in other rulings, we can also state that its size
renders it suitable as a
bedcover. For example,
the quilts classified in
HRL's 954196 and 084034
and placed under heading
9404, HTSUSA, measured
42-1/2 and 52 inches
square, respectively.
Arch Associates's 48 X 56
inch quilt has similar
proportions and clearly
could be used as an
article of bedding.
Taking all of these
factors together, it is
apparent that this
merchandise falls within
the definition of a
quilt.
As HRL 957410, dated February 3, 1995 and HRL 957223, dated
February 24, 1995, were both issued in close proximity, it
appears that Customs did not have occasion to fully review the
facts and conclusion of the latter ruling. As a result, two
rulings with similar facts were decided differently. However,
when reviewing the analysis and cited rulings in HRL 957223, it
is apparent that Customs failed to consider whether the subject
article was capable of covering a bed adequately so that use as
bed linen was practicable. The subject article
measures 48 X 56 inches and as a result would not adequately
cover any of the cited standard size mattresses. Therefore, its
size would not render it suitable as a bedcover.
It is important to note that the merchandise of the
referenced HRL 954196, was described as a crib quilt, therefore,
classification under Heading 9404, HTSUSA, was proper. After
reexamining the analysis and conclusion of HRL 084034, Customs
believes that it was decided in error and a proposed modification
of HRL 084034 to reflect Custom's present position is pending.
Cited HRL's 951372 and 952789 both concerned merchandise with the
dimensions of 63 X 114 centimeters and 16 X 34 inches,
respectively. HRL 957223 erroneously stated that HRL 951372 was
classified under Heading 6307, HTSUSA, instead the merchandise
was classified under Heading 5801, HTSUSA. In HRL 952789,
Customs classified the merchandise under Heading 6307, HTSUSA,
based on the fact that the merchandise had other uses beyond the
purview of articles under Heading 6304, HTSUSA. All of the
referenced rulings contain important facts distinguishable from
the instant case and therefore, the classification of the subject
merchandise cannot be premised on the analysis and conclusions
applied in the cited rulings.
HOLDING:
HRL 957223 is revoked.
The subject merchandise is properly classifiable in
subheading 6304.92.0000, HTSUSA, which provides for other
furnishing articles, which excludes 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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