CLA-2 CO:R:C:G 084333 CB
Ms. Kerry Morris
Pacific Market Services
83 South King Street
Suite 607
Seattle, WA 98104
RE: Classification of hippopotamus comforter
Dear Ms. Morris:
This ruling is in response to your letter of April 5, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States (HTSUSA), for a hippopotamus
comforter from Hong Kong.
FACTS :
The subject merchandise, when open, is a comforter
manufactured of 100 percent cotton shell and filled with 100
percent non-woven man-made fibers. It has a 2 millimeter piping
around the edge. The comforter when folded forms a hippopotamus
made of plush material.
ISSUE :
Whether the subject merchandise is classifiable as an
article of bedding under Chapter 94?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 states, in part, that "classification
shall be determined according to the terms of the headings and
any relative Section or Chapter Notes, and provided such headings
or Notes do not otherwise require, according to the following
[GRI's]...." GRI 3(b) provides that composite goods consisting
of different materials "...which cannot be classified by
-2-
reference to 3(a) (not applicable here), shall be classified as
if they consisted of the material or component which gives them
their essential character...."
With regard to the subject merchandise, the cotton comforter
and plush animal body qualify as composite goods. They are two
components attached to each other to form a practically
inseperable whole. Since the comforter and plush material
portion, if separately classified, would fall under different
headings of the HTSUSA, GRI 3(b) becomes specifically applicable.
According to the Explanatory Notes to GRI 3(b), the
essential character may be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by
the roles of a constituent material in relation to the use of the
goods. The Explanatory Notes constitute the official
interpretation of the tariff at the international level.
Heading 9404, HTSUSA, provides for "mattress supports,
articles of bedding and similar furnishings...fitted with springs
or stuffed...." Customs believes that in applying GRI 3(b) to
the subject merchandise, the essential character is imparted by
the comforter because the comforter is used as a cover and is
also used as the stuffing for the animal portion. Since the
article will be chiefly used as a comforter, it is classifiable
in subheading 9404.90.9010, HTSUSA.
HOLDING :
The subject merchandise is classified under subheading
9404.90.9010, HTSUSA, which provides for mattress supports;
articles of bedding...stuffed, other, other, of cotton. The
textile category is 362 and the rate of duty is 14.5 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number), and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office before
importation of this merchandise to determine the current status
of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division