HQ 087636: Patchwork quilt; applique work; Additional U.S. Rule of Interpretation 1(d); goods originating in the territory of Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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