HQ 954196

September 15, 1993

CLA-2 CO:R:C:T 954196 jb

CATEGORY: Classification

TARIFF NO.: 6304.92.0000; 9404.90.9010

Ms. Bonnie Hilderbrandt-Miki

Kona Kapa

P.O. Box 390136

Kailua Kona, HI 96739

RE: Classification of cushion cover and crib quilt; cushion

cover features zipper closure indicative of cushion cover,

not pillow shell, subheading 6304.92.0000, HTSUSA; quilt

does not have features of wall hanging; subheading

9404.90.9010, HTSUSA

Dear Ms. Hilderbrandt-Miki:

This is in response to your letter, dated May 11, 1993,

requesting classification of a cushion cover and crib quilt.

Samples were provided to this office for examination and will be

returned under separate cover.

FACTS:

The merchandise at issue consists of a cushion cover and

crib quilt imported from Thailand. The cushion cover is made up

of 100 percent cotton woven fabric. It measures approximately

15-1/4 inches square and all four edges are finished with piping.

The cover is aqua blue with a floral applique design. The top

portion of the cover consists of two layers of woven fabric

quilted to a polyester batting. The back of the cushion cover

has a full width zipper closure used for the insertion of the

cushion.

The crib quilt is made either of 100 percent cotton woven

fabric or a woven blend of 65 percent polyester and 35 percent

cotton woven fabric; in either case, the stuffing is a polyester

filler. The upper portion is white with a red floral applique

design and the back is solid red. It measures approximately

42-1/2 inches square and all four edges are capped with a red

fabric.

You state that you previously imported these goods under

different subheadings in the tariff based on a ruling issued to

you by our New York Customs office. That ruling, New York Ruling

Letter (NY) 863787, dated June 24, 1991, classified the identical

articles, i.e. the cushion cover, as a cushion shell, and the

quilt as a wallhanging.

ISSUE:

Whether the cushion cover is classifiable in heading 6307,

HTSUSA, or in heading 6304, HTSUSA and whether the quilt is

classifiable in heading 6304, HTSUSA, or heading 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI), taken

in order. GRI 1 requires that classification be determined

according to the terms of the headings and any relative section

or chapter notes, taken in order. Where goods cannot be

classified solely on the basis of GRI 1, the remaining GRI will

be applied, in the order of their appearance.

Heading 6304, HTSUSA, provides for other furnishing

articles, excluding those of heading 9404, HTSUSA. The

Explanatory Notes (EN) to heading 6304, HTSUSA, state, in part:

This heading covers furnishing articles of textile

materials, other than those of the preceding headings or of

heading 94.04, for use in the home, public buildings,

theatres, churches, etc., and similar articles used in

ships, railway carriages, aircraft, trailer caravans, motor-

cars, etc.

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,

antimacassars;

Heading 9404, HTSUSA, provides for among other things,

articles of bedding and similar furnishing. The Explanatory

Notes to heading 9404, HTSUSA, state:

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 (whether or not covered with woven fabric,

plastics, etc.). 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.

In HQ 953003 and HQ 953004, both dated February 24, 1993,

and HQ 952492, dated January 29, 1993, Customs ruled on the

classification of cushion covers and pillow shells and discussed

the difference between these articles. Those rulings held that

the distinction between a cushion cover and pillow shell was in

the fact that the latter lacked the typical zipper closure

normally attributed to a finished cushioned cover.

The submitted article features a zipper closure. This

closure can have no other purpose than for the insertion of a

pillow. As such it is distinguishable from a pillow shell and is

classifiable in subheading 6304.92.0000, HTSUSA, which provides

for other furnishing articles, excluding those of heading 9404:

other: not knitted or crocheted, of cotton.

Similarly, the submitted quilt does not have the

characteristics of a wallhanging. The article is stuffed and

does not have the means to be hung on a wall, i.e., loops, tie

string, or rod pocket. Usually a wallhanging has limited use and

can only be used as its name indicates. As in this case, when a

determination cannot be made with certainty that the article\'s

principal use or designated use will be as a wallhanging, the

item cannot be so classified (See HQ 951372, dated

April 24, 1992, discussing a similar issue).

Additionally, as is outlined in the EN to 9404, HTSUSA,

quilts are specifically provided for in heading 9404, HTSUSA, and

are classified accordingly (See HQ 089899, dated

October 30, 1991).

In reference to NY 863787, Customs has had the occasion to

review the holding in that ruling and has determined that it is

in error as pertains to the cushion cover. In that regard, as is

explained in this ruling, the cushion cover is classifiable in

subheading 6304.92.0000, HTSUSA. This modification is made

pursuant to 19 CFR 177.9(d)(1) and is not retroactive in

application.

HOLDING:

The submitted cushion cover is classifiable in subheading

6304.92.0000, HTSUSA, which provides for other furnishing

articles, excluding those of heading 9404: other: not knitted or

crocheted, of cotton. The applicable rate of duty is 7.2 percent

ad valorem and the quota category is 369.

The quilt, if made of cotton, would be classifiable in

subheading 9404.90.9010, HTSUSA, which provides for mattress

supports, articles of bedding and similar furnishing (for

example, mattresses, quilts, eiderdowns, cushions, pouffes and

pillows)\...other: other: other\...quilts, eiderdowns, comforters

and similar articles: of cotton. The applicable rate of duty is

14.5 percent ad valorem and the quota category is 362.

The quilt, if made of polyester and cotton blend, is

classified in subheading 9404.90.9020, HTSUSA, which provides for

mattress supports, articles of bedding and similar furnishing

(for example, mattresses, quilts, eiderdowns, cushions, pouffes

and pillows)\...other: other: other\...quilts, eiderdowns,

comforters and similar articles: of man-made fibers. The

applicable rat of duty is 14.5 percent ad valorem and the quota

category is 666.

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 negotiations and

changes, we suggest that your client check, close to the time of

shipment, the Status Report on Current Import Quotas (Restraint

Levels), and issuance of the U.S. Customs Service which is

updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) categories,

your client should contact the local Customs Office prior to

importing the merchandise to determine the current status of any

import restraints or requirements.

Sincerely,

John Durant, Director