Home / Past exams / April 2026 / Question 23
April 2026, question 23
Practical Exercise · Classification: GRIs, notes and headings
Facts for questions 21 to 23, as CBP printed them:
As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer.
Use the following facts and commercial invoice to answer questions 21-23.
You are preparing the entry and entry summary data to be entered into ABI for your client, Chill Bedspreads LTD (Chill). You receive the following commercial invoice from Chill. Chill is importing 100% polyester velvet bedspreads which have dragons painted in the center of the bedspread. You know from prior experience that velvet is a woven fabric. The bedspreads have been finished on all four sides with 2” strip contrasting color of 100% polyester velvet edging and sewn to the bedspread using a double-row straight stitch.
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?
- Does the bedspread have outer layers with a filling between?
- Is polyester a man-made fiber?
- Is the dragon painted by hand or machine?
- How many millimeters is the edging?
Show the answer and walk-through
CBP's answer: A. A: Does the bedspread have outer layers with a filling between?
Bedspreads of man-made fibers fall in 6304.19.15 if they are plain textile made up articles. Bedding that is stuffed or internally fitted with any material goes to heading 9404, and Section XI Note 1(s) excludes chapter 94 articles. So the missing fact is whether the bedspread has outer layers with a filling between, which makes A right. Polyester is already a man-made fiber under Chapter 54 Note 1, and the hand or machine painting and the edging width do not decide between the two chapters.
stuffed or internally fitted with any material HTSUS 9404.40.10
Articles of chapter 94 (for example, furniture, bedding Section XI, Note 1
Search for: stuffed or internally fitted with any material
CBP's key cites: Section XI, Note 1; Chapter 63, Note 1; Chapter 54, Note 1; HTSUS 6304.19.15; HTSUS 9404.40.10; HTSUS 9404.40.90
Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).