Classification of polyester bed covers as furnishing articles under Heading 6304 defeated misdeclaration, confiscation, and penalty.

Imported 100% polyester bed cover or quilt cover goods were treated as furnishing articles classifiable under Customs Tariff Heading 6304, because their essential character as bed sheets or bed spreads was not changed by the yarn composition. Heading 5407, which applies to woven fabrics of synthetic filament yarn, was therefore inapplicable. Once classification under Heading 6304 was accepted, the allegation of misdeclaration or suppression did not survive, and confiscation, redemption fine, and penalty were not warranted.

---

---

Issues: Whether the imported goods, described as 100% polyester bed cover/quilt cover, were correctly classifiable under Customs Tariff Heading 6304 rather than Customs Tariff Heading 5407, and whether the allegations of misdeclaration and suppression justified confiscation, redemption fine, and penalty.

Analysis: The goods were found to be bed sheets/bed spreads, and their character was not altered merely because they were made of 100% polyester yarn. Goods of this nature fall under other furnishing articles covered by Heading 6304, while Heading 5407 applies to woven fabrics of synthetic filament yarn. Once the goods were accepted as correctly classifiable under Heading 6304, the charge of suppression of facts did not survive, and the basis for confiscation and penal consequences was not made out.

Conclusion: The imported goods were correctly classifiable under CTH 6304, not under CTH 5407, and no penalty or confiscatory consequence was sustainable against the respondent.

---