Patchwork quilt; applique work; Additional U.S. Rule of Interpretation 1(d); goods originating in the territory of Canada

HQ 087636 October 26, 1990 CLA-2 CO:R:C:G 087636 CRS CATEGORY: Classification TARIFF NO.: 9404.90.8000 Mr. Kim Bashaw A.N. Deringer 800 Proctor Avenue Ogdensburg, NY 13669 RE: Patchwork quilt; applique work; Additional U.S. Rule of Interpretation 1(d); goods originating in the territory of Canada Dear Mr. Bashaw: This is in reply to your letter dated June 8, 1990, to our Champlain office, on behalf of your client, Picket Pence Quilts, concerning the classification of quilts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Two samples were submitted with your request. FACTS: The merchandise in question consists of quilts made in Canada entirely from U.S. materials. The samples articles are wall hangings which are representative of full size quilts. You state that only bed size quilts will be imported. The sample quilts are made of a 60 percent cotton, 40 percent polyester, woven fabric with a bonded polyester batting fill. The first sample is a patchwork quilt which consists of a blue bottom layer and a white top layer on which small pieces of cloth are seamed together to form a geometric pattern. The second sample has a white top and bottom layer. A floral and bird applique is sewn on the top layer. The fabric used to make the quilts is purchased from a Canadian retail outlet which obtains the fabric in uncut bolt lengths from a distributor of U.S. fabrics. ISSUE: Whether 60 percent cotton, 40 percent polyester quilts are classifiable at the subheading level under a provision for cotton. Whether the quilts in question are considered not to contain embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work such that they are classifiable in subheading 9404.90.8000, HTSUSA. LAW AND ANALYSIS: Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order. Heading 9404, HTSUSA, provides, inter alia, for articles of bedding and similar furnishing (including quilts), stuffed or fitted with any material. Provided that the imported articles are bed size quilts rather than wall hangings, they will be classifiable in heading 9404. The quilts in question are made from top and bottom layers made from 60 percent cotton and 40 percent polyester. Additional U.S. Rule of Interpretation 1(d) extends the principles of Section XI containing two or more textile materials to any provision in which a textile is named. Note 2(A), Section XI, HTSUSA, provides that goods containing "a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material." With regard to the instant merchandise, cotton is the predominant material, and therefore, the quilts are classifiable accordingly. Subheading 9404.90.8000, HTSUSA, provides for other articles of bedding...other, other, of cotton, not containing embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The patchwork quilt does not contain any embroidery, applique work, etc., and is therefore classifiable in this subheading. However, the second sample quilt does contain applique work in the form of a floral and bird design and is therefore not covered by the subheading. General Note 3(c)(vii)(C), HTSUSA, provides in pertinent part that goods imported into the United States are eligible for treatment as goods originating in the territory of Canada if "they are goods wholly obtained or produced in the territory of Canada and/or the United States." The quilts at issue will be manufactured in Canada from U.S. materials and are therefore wholly the product of the United States and Canada. HOLDING: The patchwork style quilts are classifiable, if imported in bed size, in subheading 9404.90.8000, HTSUSA, under the provision for mattress supports; articles of bedding...other, other, of cotton, not containing any embroidery, lace...or applique work. As goods eligible for treatment as goods originating in the territory of Canada, they are dutiable at the rate of 4 percent ad valorem. The textile category is 362. The applique style quilts are classifiable, if imported in bed size, in subheading 9404.90.9000, HTSUSA, under the provision for mattress supports; articles of bedding...other, other, other, quilts, eiderdowns and comforters, of cotton. As goods eligible for treatment as goods originating in the territory of Canada they are dutiable at the rate of 11.6 percent. The textile category is 362. Currently, there is no textile bilateral agreement with Canada, and therefore, the textile category is included for your information only. Due to the changeable nature of the bilateral agreements, 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