CLA- 2 RR:CR:TE 962266 MBG
TARIFF NO: 9404.90.8020
Jonathan M. Fee, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman
1201 West Peachtree Street, N.E., Suite 4860
Atlanta, GA 30309
RE: Revocation of NY Ruling 807341; Tariff classification of an unfinished “puff” comforter
Dear Mr. Fee:
On March 17, 1995, Customs issued New York Ruling Letter (NY) 807341 to your firm on behalf of Quilt Gallery, Inc., regarding the tariff classification of an unfinished “puff” comforter from China. The product was classified under subheading 6307.90.9989 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which is a residual provision for other made up textile articles not provided for elsewhere in the tariff. We have had occasion to review that ruling and have found it in error. Accordingly, this ruling revokes NY 807341 and determines the proper classification of the quilts in question.
FACTS:
The merchandise under reconsideration is an unfinished comforter. It is made in China from 100 percent cotton printed woven fabric of United States origin and woven fabric of China origin. The fabrics are cut into small squares. The woven fabric squares of China origin are sewn to the back of printed woven fabric squares of United States origin to form a pocket or envelope, which is filled with polyester fiber to give the assembled squares a “puffed” appearance. The puffed squares are then sewn together to form a patchwork article. After importation into the United States the article is finished by attaching a backing and inserting a filling between the puff top and the backing.
ISSUE:
Whether the unfinished “puff” comforter is properly classified under heading 6307, HTSUSA, as an other made up textile article, or under heading 9404, HTSUSA, as an article of bedding?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.
Heading 9404, HTSUSA, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. There is no provision in the nomenclature or in the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 9404, HTSUSA, that requires articles classifiable under heading 9404, HTSUSA, to be of a size to fully cover a bed. However, Customs view is that implicit in an article being considered “bedding” is a practicability requirement--the article should be capable of serving the primary function of covering a bed sufficiently to make such use practical.
Heading 9404, HTSUSA, explicitly states that for an article of bedding to be classified therein, the article must be stuffed or internally fitted. The subject puff comforter is comprised of fabric squares that have pockets which have been filled with polyester fiber to give the assembled squares a “puffed” appearance. The pockets are considered stuffed and, thus, the imported good is within the plain meaning of “stuffed or fitted” as those words are used in heading 9404.
The subject merchandise in its imported condition is not “finished”. It will be completed after importation into the United States by the addition of a backing and the inserting of additional padding. General Rule of Interpretation 2 (a), HTSUSA, provides that any reference in a heading shall be taken to include a reference to that article incomplete or unfinished if the article has the essential character of the complete or finished article. In Customs view, the unfinished puff comforter (without the backing and additional padding) clearly does have the essential character of the comforter.
HOLDING:
Accordingly, NY 807341 is revoked. The subject unfinished comforter is classifiable in subheading 9404.90.8020 HTSUSA, which provides for other stuffed articles of bedding. The 1999 rate of duty applicable to goods of China classifiable in that tariff provision is 4.7 percent ad valorem and the applicable textile restraint category is 362.
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 importation of this merchandise to determine the current status of any import restraints or requirements.
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 issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division