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HQ 957645

June 12, 1995

CLA-2 R:C:T 957645 CAB


TARIFF NO: 6304.92.0000

Ms. Dolores Tiongco
Quintessential Quilts
578 Westgate Drive
State College, PA 16803

RE: Modification of HRL 084034, dated April 24, 1989; Classification of wall hanging/quilt; other furnishings; Heading 9404; Heading 6304

Dear Ms. Tiongco:

This is in reference to Headquarters Ruling Letter (HRL) 084034, dated April 24, 1989, issued to you from Customs. Since the issuance of that ruling, Customs has reexamined your submission as well as the conclusion and determined that the ruling was decided incorrectly. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub L. 103-182, 107 Stat. 2057), notice of the proposed modification of HRL 084034 was published on May 3, 1995, in the Customs Bulletin, Volume 29, Number 18.


The merchandise at issue is referred to as 100 percent cotton quilt. The article, filled with polyester batting, is approximately 52 inches square and has a four inch wide sleeve along the back edge which allows the item to be hung for decorative purposes. The front of the article contains colorful designs which are formed by piecing and the back is constructed of a solid fabric. A folded bias edging that is approximately 8 mm acts as a finish on all four sides.

In HRL 084034 the subject article was classified in subheading 9404.90.9010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of bedding and similar furnishings. Customs is of the opinion that the subject article is properly classifiable under subheading 6304.92.0000, HTSUSA, which provides for other furnishings, excluding those of heading 9404.


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


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), bolster, 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 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 determined that there are standard commercial sizes for mattresses and bed coverings. The standard sizes are as follows:

Mattress Sizes Quilts and Bedspreads

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"

Customs checked with various manufacturers of crib mattresses and received various dimensions for crib mattresses. The differing dimensions are as follows:

Mattress Sizes

Crib 27" X 51"
27" X 54"
28" X 52"

Depending on the particular bedding manufacturer, the dimensions of crib quilts varied greatly.

The preceding discussion leads us to the question of whether the subject article is a quilt for tariff classification purposes. The article is comprised of two layers of material with a layer of polyester batting stitched in between the two layers of material. It also contains a sleeve that would allow it to be hung on the wall for adornment. The sleeve is a consideration in the tariff classification process, nevertheless, Customs views it as a convenience to the purchaser and not determinative of the classification. The instant article meets the definition for quilts provided in the lexicographic sources.

The dimensions of the subject article are 52" X 52". After viewing, these dimensions in light of the standard size mattresses and bedding listed, it is clear to Customs that the subject article would not sufficiently cover any of the standard size mattresses. Either the subject article 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 article deviates significantly from the stated standard sizes for quilts and therefore, would be incapable of adequately covering a bed, Customs is of the opinion it is not a quilt for tariff classification purposes.

It is important to note that except for the irregular dimensions, the subject article has the general appearance and construction of a quilt. Therefore, if the article were to meet the standard measurements for the crib, twin, full, queen, or king size quilts as recognized in domestic industry, it would be classified under Heading 9404, HTSUSA. Customs is aware that in certain limited instances, goods will be imported as quilts and vary 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.

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 Headquarters Ruling Letter (HRL) 087551, dated November 9, 1990, Customs confronted 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.

Recently, in HRL 957410, dated February 3, 1995, Customs determined that quilted articles which measured 50 X 60 inches and 50 X 50 inches and contained rod pockets to enable
them to be hung on the wall for decorative purposes were classifiable as other furnishings under Heading 6304, HTSUSA.

In HRL 084034, Customs stated the following:

[I]n general a quilt is a bedcover consisting of three layers, one of which is a filling, all held together by stitching or tufts through all thicknesses. The submitted sample stated to be a quilt, conforms to this definition and, by virtue of its filling, meets the requirements of the tariff provision that it be "internally fitted with any material."

The aforementioned statement is correct, however, what Customs did not consider before determining that the article was a quilt for tariff classification purposes was that it be capable of covering a bed so that use as a quilt was practicable. The article at issue measures 52 inches square. The measurements significantly deviate from standard quilts and bedspread sizes. The article is incapable of covering any standard size mattress. As a result of this deviation, Customs does not believe that classification as a quilt is correct. Consequently, the instant article is classifiable as other furnishing articles under Heading 6304, HTSUSA.


Based on the foregoing, the subject article is classifiable in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding 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.

HRL 084034 of April 24, 1989, is hereby modified. In accordance with section 625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

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.


John Durant, Director
Commercial Rulings Division

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