CLA-2 CO:R:C:G 087446 HP
Ms. Rosemary Lueng
Production Manager
Paper White, Ltd.
P.O. Box 956
Fairfax, CA 94930
RE: Notification of modification of HRL 083276.
Dear Ms. Lueng:
This letter is in reference to HRL 083276 of
December 28, 1989, classifying, inter alia, certain
pillows under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
In HRL 083276, we classified under heading 9404
(articles of bedding) mini-pillows, measuring
approximately 56mm and embroidered with decorative
patterns. We stated that
Webster's II New Riverside Dictionary
(1984), at 891, gives the first two
definitions of "pillows" 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.
This decision was incorrect. In HRL 086646 of June 8,
1990, we stated:
This statement was overbroad. The
terms of the heading clearly state that
merchandise classified under ...
heading [9404] must be articles of
bedding. We conclude from this
language that in order for pillows to
be classified therein, they must, in
some way, be capable of being used to
cushion the head esp. during sleep.
See HRL 086056 of March 1, 1990 (6"
6-
" sachet-type pillow not class or
kind of pillows of heading 9404); ORR
Ruling 046377 of October 19, 1976
( tooth fairy pillow, 4-
" 6," too
small to support head or body and not
classifiable as pillows, cushions,
mattresses or similar furnishings). In
this respect, therefore, HRL 083276 is
modified accordingly.
HOLDING:
As a result, the mini-pillows are classified under
heading 6307.90.9590, HTSUSA, as other made up
articles, including dress patterns, other, other,
other. The applicable rate of duty is 7 percent ad
valorem.
This notice to you should be considered a
modification of HRL 083276 of December 28, 1989, as to
the merchandise described as mini-pillows (Item # 50),
under 19 C.F.R. 177.9(d)(1) (1989). It is not to be
applied retroactively to HRL 083276 (19 C.F.R.
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for the importation of your merchandise
under that ruling. However, for the purposes of future
transactions in merchandise of this type, HRL 083276
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this
modification, in that current contracts for
importations arriving at a port subsequent to the
release of HRL 087446 will be classified under the new
ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief
from the binding effects of the new ruling as may be
dictated by the circumstances.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION