HQ 958170: Classification of wall hanging/crib quilt; Heading 9404

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 958170

                        September 1, 1995

CLA-2 R:C:T 958170 CAB

CATEGORY: Classification

TARIFF NO.: 9404.90.8505

Michele Twomley Pluta
LEP Profit International, Inc.
P.O. Box 300553
150-30 132 Avenue
Jamaica, NY 11434

RE: Classification of wall hanging/crib quilt; Heading 9404

Dear Ms. Pluta:

     This is in response to your inquiry of June 7, 1995, requesting a tariff classification ruling,
on behalf of Country Folk, Inc., under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) for a textile article.  A sample was submitted for examination.

FACTS:

     The submitted sample is constructed of 100 percent cotton woven outer shell, contains
quilt stitching, and a filling composed of 100 percent polyester material.  The article measuring 38
X 48 inches, contains a 38 inch sleeve sewn across the top and the bottom of the back side with a
2 « inch opening for inserting a dowel to secure the article on the wall.  The subject article also
features a pieced patchwork design on the front side which includes twelve panels that have a
patchwork angel and heart appliqued to each panel.    

ISSUE:

     Whether the subject article is classifiable under Heading 9404, HTSUSA, or Heading
6304, HTSUSA?

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.

     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.  
     
     During a recent survey, Customs was unable to locate the dimensions for standard crib
size bedding.  In fact, we were advised that the commercial reality of crib size bedding is that
there are no "standard sizes".  In Headquarters Ruling Letter (HRL) 954196, dated September
15, 1993, Customs classified an article measuring 42 inches square under Heading 9404,
HTSUSA, and concluded that it was a crib size quilt.  In a recent ruling, HRL 957546, dated June
2, 1995, Customs classified an article measuring 43" X 32", with an outer shell of 100 percent
cotton fabric, an inner layer of polyester, and a two inch wide rod pocket under Heading 9404,
HTSUSA.  In HRL 957546, Customs stated the following:

     In our opinion the subject merchandise, comprised of three layers, held together by
     stitching and measuring 43 inches in length by 32 inches in width, is perfectly suited to
     serve as a quilt.  The presence of a rod pocket is a convenience to the purchaser and is not
     determinative of the classification.  

     In this case, the article at issue has the general appearance of a quilt provided for under
Heading 9404, HTSUSA.  The article measures 38 inches by 48 inches, and as there is no
standard size for crib bedding, we believe it is suited to serve as a crib size quilt for certain crib
mattresses.  Consequently, the subject article is classifiable under Heading 9404, HTSUSA.  Since
we have determined the proper heading for the subject article, review and analysis of Heading
6304, HTSUSA, is not necessary.

HOLDING:

     Based on the foregoing, the subject article is classifiable in subheading 9404.90.8505,
HTSUSA, which provides for articles of bedding fitted with springs or stuffed or internally fitted
with any material, of cotton, quilts, eiderdowns, comforters and similar articles, with outer shell of
cotton.  The applicable rate of duty is 14.3 percent ad valorem and the textile restraint category 
is 362.

     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 Report 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, you should contact your local Customs
office prior to importation of this merchandise to determine the current status of any import
restraints or requirements.  

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division