Classification of hippopotamus comforter

HQ 084333 July 20, 1989 CLA-2 CO:R:C:G 084333 CB CATEGORY: Classification TARIFF NO.: 9404.90.9010 Ms. Kerry Morris Pacific Market Services 83 South King Street Suite 607 Seattle, WA 98104 RE: Classification of hippopotamus comforter Dear Ms. Morris: This ruling is in response to your letter of April 5, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for a hippopotamus comforter from Hong Kong. FACTS : The subject merchandise, when open, is a comforter manufactured of 100 percent cotton shell and filled with 100 percent non-woven man-made fibers. It has a 2 millimeter piping around the edge. The comforter when folded forms a hippopotamus made of plush material. ISSUE : Whether the subject merchandise is classifiable as an article of bedding under Chapter 94? LAW AND ANALYSIS : Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 states, in part, that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, and provided such headings or Notes do not otherwise require, according to the following [GRI's]...." GRI 3(b) provides that composite goods consisting of different materials "...which cannot be classified by -2- reference to 3(a) (not applicable here), shall be classified as if they consisted of the material or component which gives them their essential character...." With regard to the subject merchandise, the cotton comforter and plush animal body qualify as composite goods. They are two components attached to each other to form a practically inseperable whole. Since the comforter and plush material portion, if separately classified, would fall under different headings of the HTSUSA, GRI 3(b) becomes specifically applicable. According to the Explanatory Notes to GRI 3(b), the essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the roles of a constituent material in relation to the use of the goods. The Explanatory Notes constitute the official interpretation of the tariff at the international level. Heading 9404, HTSUSA, provides for "mattress supports, articles of bedding and similar furnishings...fitted with springs or stuffed...." Customs believes that in applying GRI 3(b) to the subject merchandise, the essential character is imparted by the comforter because the comforter is used as a cover and is also used as the stuffing for the animal portion. Since the article will be chiefly used as a comforter, it is classifiable in subheading 9404.90.9010, HTSUSA. HOLDING : The subject merchandise is classified under subheading 9404.90.9010, HTSUSA, which provides for mattress supports; articles of bedding...stuffed, other, other, of cotton. The textile category is 362 and the rate of duty is 14.5 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number), and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division