When determining the classification of the bedspread, you discover that there are two potential subheadings in two different chapters of the Harmonized Tariff Schedule of the United States. In addition to the information on the commercial invoice, the answer to which ONE of the following questions is necessary to obtain from your client to correctly classify the bedspread?
How to get there
The two candidate headings sit in different chapters, and what separates them is construction:
HTSUS heading 6304Other furnishing articles, excluding those of heading 9404
HTSUS heading 9404… 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 … whether or not covered
Section XI (textiles) also excludes articles of Chapter 94, such as bedding, under Section XI Note 1(s). So if the bedspread has outer layers with a filling between them, it's stuffed bedding in 9404.40 ("Quilts, bedspreads, eiderdowns and duvets"). If it's a single layer of finished fabric, it's a furnishing article in 6304.19. The invoice doesn't say which, so you must ask: A.
Why the other choices are wrong
B) Is polyester a man-made fiber?: you never need the client for this. Chapter 54 Note 1 defines "man-made fibers" to include polymers "such as polyamides, polyesters, polyolefins …"
C) Hand-painted or machine-painted?: it doesn't affect the choice between 6304 and 9404. Both headings cover the article either way.
D) How many millimeters is the edging?: the only width test here is the 6.35 mm edging threshold in 9404.40.10, and that subheading is for articles of cotton. These are 100% polyester, so they'd fall in 9404.40.90 ("Other") regardless. In 6304.19, 6304.19.15 covers articles containing any edging, whatever its width.
TipWhen the key cites notes from two chapters, the question is about the boundary between them. Find the single fact that decides the boundary. For bedding, it's almost always "stuffed or internally fitted" (Chapter 94) versus plain made-up textile (Chapter 63).
Sources: HTSUS headings 6304, 9404; subheadings 6304.19.15, 9404.40.10, 9404.40.90; Chapter 54 Note 1; Chapter 63 Note 1; Section XI Note 1(s) (USITC HTS).
CBP answer key: Answer A · Note 1(s) to Section XI, HTSUS; Note 1 to Chapter 63, HTSUS; Chapter 54, Note 1; 6304.19.15, HTSUS; 9404.40.10, HTSUS; 9404.40.90, HTSUSSource: CBP past exams ↗
