CLA-2 CO:R:C:G 087316 CRS
Jeff Musser
Expeditors International
880 Hinckley
P.O. Box 4389
Burlingame, CA 94011-4389
RE: Decorative pillows which do not provide support for the head
are not articles of bedding of 9404; similar pillows which
incorporate a musical mechanism are not music boxes of 9208.
Dear Mr. Musser:
This is in reply to your letter dated April 27, 1990, to our
New York office, on behalf of your client, Paper White, Ltd., in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) on four small decorative
pillows. Samples were submitted with your request.
FACTS:
The articles in question are four woven decorative pillows
manufactured in and imported from Hong Kong. Entry will be made
through the ports of San Francisco and Oakland and, on occasion,
through Los Angeles.
Item #1452 is a seven inch square "ring bearer" pillow of 55
percent linen, 45 percent cotton, and is used in weddings for
carrying wedding rings. The pillow is stuffed with 100 percent
polyester and is embroidered with 100 percent cotton.
Item 2407 is a five inches by seven inches and is described
as a "baby sleeping sign" pillow which you state is designed to
be hung on the door knob of a baby's room. The pillow itself is
55 percent linen, 45 percent linen, stuffed with 100 percent
polyester and embroidered with 100 percent cotton.
Item 2411 is a five inch by seven inch pillow with a small
pocket which you describe as a "tooth fairy" pillow. You state
that the pillow is designed to hold a baby's tooth. The pillow
is made of 55 percent linen, 45 percent cotton, and is stuffed
with 100 percent polyester and embroidered with 100 percent
cotton.
Item 2412 is heart shaped music box which is designed to be
hung on a baby's crib. The pillow is 55 percent linen, 45
percent cotton, embroidered with 100 percent cotton and stuffed
with 100 percent polyester. A plastic music box with a spring-
operated motor is contained within the pillow.
ISSUE:
Whether items #1452, #2407 and #2411 are classifiable as
articles of bedding of heading 9404, HTSUSA; and whether item
2412 is classifiable as a music box of heading 9208, HTSUSA.
LAW AND ANALYSIS:
Heading 9404, HTSUSA, provides for, inter alia, articles of
bedding, including pillows. However, the pillows at issue are a
class of merchandise separate and distinct from bedding. They
are not designed to cushion the head during sleep as they are too
small to provide support for the neck and head. See HRL 086646
of June 8, 1990. They are designed instead as wedding pillows,
etc., and therefore are not classifiable in heading 9404.
Heading 9208, HTSUSA, covers, inter alia, music boxes. The
"heart shaped music box" pillow, item #2412, incorporates a
musical mechanism. Nevertheless, the Explanatory Notes, which
constitute the official interpretation of the Harmonized System
at the international level, provide in pertinent part at EN 92.08
that:
Articles which incorporate a musical mechanism but
which are essentially utilitarian or ornamental...are not
regarded as musical boxes within the meaning of this
heading. These articles are classified in the same headings
as the corresponding articles not incorporating a musical
mechanism.
Item #2412 serves both a utilitarian and ornamental function and
is therefore classifiable as if it did not incorporate a musical
mechanism.
HOLDING:
The four pillows in question are classifiable in subheading
6307.90.9590, HTSUSA, under the provision for other made up
articles..., other, other, other, other, and are dutiable at 7
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