CLA-CO:R:C:T 957223 GG
Mrs. Celine Foung
Arch Associates, Inc.
375 Executive Boulevard
Elmsford, NY 10523
RE: Pre-Classification decision 895583 concerning quilts and
wallhangings; superseded.
Dear Mrs. Foung:
On March 15, 1994, the U.S. Customs Service in Jamaica, New
York, issued to you Pre-Classification (PC) 895583. The
merchandise covered by that decision was quilts, shams, pillow
shells and wall hangings from China. Upon review, we now
conclude that part of that decision was in error. Our reasons
are outlined below.
FACTS:
The items whose classification is in question are quilted
throws, made of 100% cotton woven fabric and a polyester fiber
fill. A sample obtained from a recent shipment measures
approximately 48 x 56 inches. The front of this particular throw
depicts a winter scene created through the use of applique work
and embroidery. The back of the quilt is plain and has a 3 inch
wide sleeve, or rod pocket, along the top edge. The front and
back cotton layers and the center polyester fill are quilted
together. Advertising material for this throw indicates that it
has a dual use as a wall hanging or a lap throw. This item is
listed on the textile export license/commercial invoice as a
cotton quilt throw.
These quilted throws were classified in PC 895583 under
subheading 6304.92.0000 of the Harmonized Tariff Schedule of the
United States (HTSUSA), which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted of cotton. The accuracy of this classification is now
being examined.
ISSUE:
How are the quilted throws properly classified?
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be 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.
Heading 6304, HTSUSA, covers other furnishing articles,
excluding those of heading 9404. The Explanatory Notes (EN) to
the Harmonized Commodity Description and Coding System, which
constitute the official interpretation of the nomenclature at the
international level, state, in pertinent part, that
[Heading 6304] covers furnishing articles of textile
materials, other than those of the preceding headings
or of heading 9404, for use in the home, public
buildings, theaters, churches, etc., and similar
articles used in ships, railway carriages, aircraft,
trailer caravans, motor-cars, etc.
The articles include wall hangings and textile
furnishings for ceremonies; ... bedspreads (but not
including bed coverings of heading 9404).
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. EN 94.04 notes that this heading covers articles of
bedding and similar furnishing which are sprung or stuffed or
internally fitted with any material (cotton, wool, horsehair,
down, synthetic fibers, etc.) ... for example, quilts and
bedspreads (including counterpanes, and also quilts for baby-
carriages).
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).
Arch Associate's own advertising material proclaims the imported
merchandise's dual use as a wallhanging and a lap throw. In
examining the submitted sample, we are of the opinion that it can
also serve as a quilt.
Quilts were defined in HRL 084034, dated April 24, 1989, as
bedcover[s] consisting of three layers, one of which is a
filling, all held together by stitching or tufts through all
thicknesses. (This ruling also notes that a quilt's batting or
filling satisfies heading 9404's requirement that the article of
bedding be "internally fitted with any material".) The quilted
throw currently under consideration is composed of two outer
cotton layers which envelop a third layer of polyester filling.
Stitching goes through all three layers. By comparing this quilt
to quilts previously classified in other rulings, we can also
state that its size renders is 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 Associate'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.
The quilted throw can be used both as a wallhanging and as a
quilt. It cannot be stated with certainty that this article's
principal or designated use is as a wallhanging. Accordingly,
this merchandise is classifiable in heading 9404, HTSUSA, which
is the heading which provides the most specific description.
HOLDING:
The quilted throw which we have examined is classifiable
under subheading 9404.90.8505, HTSUSA, as a mattress support;
article 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: other: other: other: quilts, eiderdowns, comforters and
similar articles with outer shell of cotton. This article is
subject to a 14.3% ad valorem duty rate and falls under textile
quota category 362.
Quilted throws of cotton not containing any embroidery,
lace, braid, edging, trimming, piping exceeding 6.35 mm or
applique work, are classifiable under suheading 9404.90.8020,
HTSUSA, and are dutiable at the rate of 4.9% ad valorem. Such
throws are subject to textile quota category 362.
This decision supersedes PC 895583 with respect to this type
of merchandise. Specifically, it affects all of the articles
listed on page 8 of that decision.
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