HQ 950521

October 1, 1992

CLA-2 CO:R:C:M 950521 KCC

CATEGORY: Classification

TARIFF NO.: 9404.90.80

District Director

U.S. Customs Service

P.O. Box 619050

1205 Royal Lane

Dallas/Ft. Worth, Texas 75261

RE: Protest No. 5501-91-100153; quilts; NY 861087; PC 861718;

9404.90.90; Fairchild\'s Dictionary of Textiles; trimming;

edging; binding

Dear Sir:

This is in response to the Application for Further Review of

Protest No. 5501-91-100153 dated March 28, 1991, which pertains

to the classification of quilts under heading 9404, Harmonized

Tariff Schedule of the United States (HTSUS). Samples of the

quilts were submitted for examination. A meeting was held at

Customs Headquarters on September 1, 1992, where further

information and samples were presented concerning the differences

between bindings and edgings. Additional submissions dated

September 4 and 10, 1992, were taken into consideration in

rendering this decision.

FACTS:

The articles under consideration are 20 different styles of

quilts imported by the protestant, Impressions Imports, Inc. The

quilts differ from one another as each one has its own distinct

pattern with a coordinated color scheme. However, each quilt is

finished with an binding over the raw edges of the quilt.

Customs personnel in Dallas/Ft. Worth state that the

finished edges of the quilts are completed by two different

methods. The majority of the edges are finished by folding the

exposed edges of the front and back panels of the quilt under and

then lapping a separate strip of material over the folded edges

and sewing the strip and folded edges together. The other method

involves folding the exposed edges of the front and back panels

of the quilt under and then inserting the separate strip of

material into the middle of the folded edges and sewing these

components together. You state that each quilt\'s finished edges

measure between 8 to 12 mm in width.

However, the protestant states that all of the quilt\'s edges

under consideration are constructed in the same manner and that

this construction is represented by the submitted samples. The

quilt\'s raw exposed edges are covered with a separate strip of

material which is then sewn onto the quilt. The finished quilt

is no larger than the quilt with the exposed raw edges. The

separate strip of material or binding does not add to the quilt,

but merely covers the exposed raw edges. The following decision

applies only to quilts which are constructed in this manner and

which were represented by the submitted samples.

The protestant began importing quilts in 1989. They availed

themselves of the pre-entry classification program by gathering

various items to be classified into particular categories or

groups based on the group\'s characteristics. With this

information and a physical examination of one or more

representative samples selected at random from the group, Customs

determined the proper tariff classification of the items. A

Customs official in Dallas suggested that the \"Peach Tree\" style

quilt would be a \"representative sample\" of the protestant\'s

quilts for a pre-entry classification. Thereafter, on March 28,

1991, Pre-classification (PC) 861718 was issued which classified

the \"101 Patchwork\" quilt (\"Peach Tree\" quilt) under subheading

9404.90.80, HTSUS, which provides for \"\...Other\...Other\...Of

cotton, not containing any embroidery, lace, braid, edging,

trimming, piping exceeding 6.35 mm or applique work\...Quilts,

eiderdowns, comforters and similar articles\". This tariff

provision is dutiable at the rate of 5 percent ad valorem.

Since the pre-entry classification process was slower than

anticipated, the protestant requested a binding ruling for the

\"Peach Tree\" style quilt from New York Customs. In New York

Ruling (NY) 861087 dated March 20, 1991, the \"Peach Tree\" style

quilt was classified under subheading 9404.90.80, HTSUS. NY

861087 did not describe the finished edges of the quilt.

In accordance with PC 861718 and NY 861087, the protestant

expected all of their quilts, made in the same manner as the

\"Peach Tree\" quilt, to be classified under subheading 9404.90.80,

HTSUS. However, all the quilt entries, except the \"Peach Tree\"

quilt, in Protest No. 5501-91-100153 were liquidated under

subheading 9404.90.90, HTSUS. The entries of the \"Peach Tree\"

quilts were liquidated on March 22, 1991, under subheading

9404.90.80, HTSUS, at the 5 percent ad valorem rate of duty in

accordance with NY 861087.

ISSUE:

Are the quilts with finished edges properly classified under

subheading 9404.90.80, HTSUS, which provides for quilts \"not

containing any embroidery, lace, braid, edging, trimming or

piping exceeding 6.35 mm or applique work\"?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is

governed by the General Rules of Interpretations (GRI\'s). GRI 1,

HTSUS, states in part that \"for legal purposes, classification

shall be determined according to the terms of the headings and

any relative section or chapter notes.\"

The quilts are properly classified under subheading 9404.90,

HTSUS, which 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\...Other\...Other.\"

The issue to be determined is the meaning of \"\...

embroidery, lace, braid, edging, trimming, or piping exceeding

6.35 mm\" in subheading 9404.90.80, HTSUS. If an article contains

any of these features, without regard to their functionality, it

is excluded from classification within this tariff provision.

The term \"embroidery, lace, braid, edging, trimming or piping

exceeding 6.35 mm\" is not defined in the HTSUS or the Explanatory

Notes of the Harmonized Commodity Description and Coding System

(HCDCS), which are looked to for guidance in the interpretation

of the HTSUS.

In the absence of any guidance in the Explanatory Notes, it

is proper to use the principal that tariff terms are construed in

accordance with their common and commercial meaning. Nippon

Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380

(1982). Common and commercial meaning may be determined by

consulting dictionaries, lexicons, scientific authorities and

other reliable sources. C.J. Tower & Sons v. United States, 69

CCPA 128, 673 F.2d 1268 (1982). Fairchild\'s Dictionary of

Textiles, 6th Edition (1979), defines the following terms:

Embroidery Originally a needlework of antique origin,

consisting in executing designs with thread,yarn

or other flexible material on a textile or leather

ground.

Braid 1. A flat, round or tubular narrow fabric made by

intertwining a single set of yarns to form a

definite pattern.

Edging A broad term for material used as a decorative

trim on the edge of garments. This includes

narrow lace, braid, fringe, of various forms and

kinds.

Piping A narrow fabric or cord used to finish raw edges

on material or for decorative purposes in

finishing by dressmakers.

Trim is not defined in Fairchild\'s Dictionary of Textiles.

However, trimming is defined in Webster\'s New World Dictionary,

Third College Edition (1988) as:

5 a) to decorate or embellish as by adding ornaments, contrasting

materials.

5 d) any ornamental trimming \[a dress with lace trim\].

As protestant has stated, Customs has interpreted the word

\"trimming\" in several decisions. However, the interpretation of

\"trimming\" in those decisions was based on the Explanatory Notes

concerning the classification of garments in Chapters 61 and 62,

HTSUS. We do not find that the interpretation of \"trimming\" in

those decisions has any authority in determining if the finished

edges of quilts classifiable in heading 9404, HTSUS, are

considered \"trimming\".

Additionally, Fairchild\'s Dictionary of Textiles defines

various types of bindings in the following manner:

Binding See Tape

Tape A narrow woven fabric not more than 8 inches (20.32 cm)

wide (A.S.T.M.)\...Uses: trimming, binding. See Twilled

Tape and Seam Binding.

Seam Binding A narrow fabric used for binding seams or cut

edges of fabric to prevent fraying or raveling.

Also see Slit Fabrics.

Tape-Finished Hem A raw edge of a garment or household textile

that is finished by attaching and stitching

and stitching a seam-binding tape to cover

the raw edge. See Seam Binding.

As the finished edges under consideration do not meet the

definitions of \"embroidery\", \"lace\", \"braid\" or \"piping\", these

terms are not at issue. The issue to be determined is whether

the finished edges are considered \"edging\" or \"trimming\" excluded

from classification under subheading 9404.90.80, HTSUS. In the

September 1, 1992, meeting, the protestant presented arguments

distinguishing the finished edges on its quilts from the \"edging\"

and \"trimming\" excluded from classification under subheading

9404.90.80, HTSUS. The protestant stated that the binding on its

quilts serves to complete the unfinished quilt by

enclosing/binding all of the quilt\'s raw edges. The protestant

stated that its binding encloses the quilt\'s raw edges, but does

not appreciably increase the surface area of the quilt.

On the other hand, the protestant contends that \"edging\" and

\"trimming\" adds to one or more of a quilt\'s finished sides by

enhancing the finished side. The protestant contends that

\"edging\" and \"trimming\" is usually a finished article, such as

lace, pleats, ruffles, tassels, and fringe. Edging which is

different than binding, extends beyond the quilt\'s edges and

thereby increases the quilt\'s total surface area.

We are of the opinion that the finished edges of the quilts

at issue are not the \"edging\" and \"trimming\" contemplated by the

exclusionary language in subheading 9404.90.80, HTSUS. The

quilts under consideration, including the scalloped edged \"Double

Wedding Ring\" quilt, have cut raw edges over which a binding

material is sewn. The binding does not add to the total surface

area of the quilt, but merely finishes off the raw edges of the

quilt. The binding does not merely cover up a previously

finished seam, but is an integral and necessary part of the quilt

as it contains the exposed ends of the quilt\'s three ply

material. The finishing of the edgings by lapping a separate

strip of fabric over those edges is not an edging excluded from

classification under subheading 9404.90.80, HTSUS.

Based on the information presented, NY 861087, and PC

861718, the quilts under consideration are not excluded from

classification under subheading 9404.90.80, HTSUS, and are

properly classified as \"\...Other\...Other\...Of cotton, not

containing any embroidery, lace, braid, edging, trimming, piping

exceeding 6.35 mm or applique work\...Quilts, eiderdowns,

comforters and similar articles.\"

HOLDING:

The quilts at issue, including the \"Peach Tree\" quilt, do

not have an edge, trim, or piping exceeding 6.35 mm and are,

therefore, not excluded from classification under subheading

9404.90.80, HTSUS. The quilts are properly classified under

subheading 9404.90.80, HTSUS, which provides for

\"\...Other\...Other\...Of cotton, not containing any embroidery,

lace, braid, edging, trimming, piping exceeding 6.35 mm or

applique work\...Quilts, eiderdowns, comforters and similar

articles.\"

The protest should be granted. A copy of this decision

should be attached to the Customs Form 19 and provided to the

protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

Commercial Rulings Division