CLA-2 CO:R:C:G 083276 CRS
Ms. Rosemary Leung
Production Manager
Paper White, Ltd.
Post Office Box 956
Fairfax, CA 94930
RE: Pin cushions, pillows and ornamental articles
Dear Ms. Leung:
This is in response to two letters dated August 1, 1988,
from Eileen Colla, in which your company requested a ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) concerning the classification of a baby pin cushion
(item # 71463), two mini-pillows (item # 50) and an article
described as a holiday ornament (item # 9185).
FACTS:
Four samples were submitted with your request. The first
is a baby pin cushion measuring approximately 256 square
millimeters and manufactured from blended fabrics of linen or
ramie and cotton and stuffed with polyester fill. The front is
decorated with floral embroidery while the back is embroidered
with the name "paper white." A hanging loop and ribbon are
stitched on one edge with one appliqued ribbon on each side of
the article.
The second and third samples (mini-pillows) are constructed
of 95 percent linen and 5 percent cotton woven fabric and stuffed
with 100 percent polyester filling. One measures approximately
56 square millimeters and has lace sewn around the edges while
the other measures approximately 81 square millimeters with woven
fabric sewn around the edges. Both are embroidered on one side
with decorative patterns.
The fourth sample (holiday ornament) is a bell-shaped
article also made of 95 percent linen and 5 percent cotton woven
fabric with 100 percent polyester filling and embroidered on one
side. A hanging loop is attached to the top of the article. All
four articles are imported from Hong Kong.
ISSUE:
Whether the articles in question are classifiable as other
made up textile articles of heading 6307, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) govern the
classification of articles under the HTSUSA. GRI 1 provides that
classification is determined according to the terms of the
headings and any relevant section or chapter notes.
Section XI of the HTSUSA governs textiles and textile
articles. Heading 6307 of Chapter XI covers other made up
articles, including dress patterns. The Explanatory Notes, which
provide the official interpretation of the HTSUSA at the
international level, state that pin cushions are included within
heading 6307. The baby pin cushion is designed to hold safety
pins used to pin diapers, but in addition to this practical use
the article also serves a decorative purpose, i.e. to ornament a
baby's room. Nevertheless, because the article is specifically
cited by the Explanatory Notes, it is classifiable under heading
6307, HTSUSA.
In contrast, the bell-shaped holiday ornament has no
practical purpose but would only be used to decorate, although
such use would not necessarily be restricted to holidays. While
the ornament is a textile article under Section XI, there is no
specific provision for an item of its description in the HTSUSA.
The Explanatory Notes state, as a general matter, that textile
articles not more specifically described in Section XI or
elsewhere in the Nomenclature are included under headings 6301 to
6307, HTSUSA. Since the ornament is a made up textile article
not more specifically described elsewhere, it is classifiable
under heading 6307, HTSUSA.
However, this is not the case with the item #50 pillows
which are indeed described elsewhere in the Nomenclature,
specifically under heading 9404, HTSUSA, which provides for
mattress supports; articles of bedding and similar furnishing
(for example...pillows)...whether or not covered. Webster's II
New Riverside University Dictionary (1984), at 891, gives the
first two definitions of "pillow" as:
1. A cloth case filled with a soft stuffing...and
used to cushion the head esp. during sleep.
2. A decorative cushion.
Among the definitions of "cushion" is:
1. A pad or pillow with a soft filling.
It follows therefore that a cloth case filled with soft stuffing
and used for decorative purposes is a pillow. A pillow is no
less a pillow because of its size. The fact that the articles in
question are described as mini-pillows does not alter the fact
that they are pillows within heading 9404, HTSUSA.
HOLDING:
The baby pin cushion and the holiday ornament are
classifiable in subheading 6307.90.9050, HTSUSA, under the
provision for other made up articles..., other, other, other, and
are dutiable at rate of 7 percent ad valorem.
The mini-pillows are classified under subheading
9404.90.2000, HTSUSA, under the provision for other, pillows,
cushions and similar furnishings, other, and is dutiable at a
rate of 6 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, 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