CLA-2 CO:R:C:G 087650 jlj
Ms. Lois DeLarra
Alrod International Inc.
880 Stanton Road
Burlingame, California 94010
RE: Classification of an inflatable travel pillow with cover
Dear Ms. DeLarra:
You inquired about the tariff classification of an
inflatable travel pillow and cover imported from Hong Kong on
behalf of your client, J. Jacobs Co. Inc. of San Francisco,
California. A sample of the merchandise was submitted along
with your letter.
FACTS:
The sample in question consists of an 11 inch by 15 inch
inflatable "U" shaped travel pillow designed to fit around the
neck. The plastic pillow, which fits inside a cover, is made
of vinyl. The cover is made of 100 percent polyester brushed
knit fabric. You state that the two parts will be packaged
for retail sale as an entirety.
ISSUE:
Are the two articles classified separately?
What is the classification of this inflatable pillow with
cover under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
If the two parts (vinyl pillow and polyester cover) are
imported in equal numbers in the same shipment, they may be
classified as a composite article since they are clearly
adapted one to the other and would not normally be offered for
sale in separate parts.
- 2 -
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI).
GRI 2(b) states in part, that the classification of goods
consisting of more than one material or substance shall be
according to the principles of GRI 3.
GRI 3 states that, when goods are prima facie
classifiable under two or more headings, classification shall
be effected as follows:
(a) ...when two or more headings each refer
to part only of the materials or sub-
stances contained in mixed or composite
goods...those headings are to be regarded
as equally specific in relation to those
goods, even if one of them gives a more
complete or precise description of the
goods.
(b) Mixtures, composite goods consisting of
different materials or made up of differ-
ent components,...which cannot be clas-
sified by reference to 3(a), shall be
classified as if they consisted of the
material or component which gives them
their essential character, insofar as
this criterion is applicable.
Inasmuch as the instant merchandise qualifies as a
composite good with separable components, it must be
classified accordingly.
If imported alone, the vinyl pillow component would be
classified in Heading 3926, HTSUSA, under the tariff provision
for other articles of plastics and articles of other materials
of headings 3901 to 3914.
The polyester cover, if imported separately, would be
classified in Heading 6307, HTSUSA, under the tariff provision
for other made up articles of textile materials.
Applying GRI 3(a) to these headings, since each heading
refers to only one of the components in the composite good,
both headings are regarded as equally specific. Considering
next the criteria under GRI 3(b), the merchandise must be
classified as if it consisted of the component which gives the
merchandise its essential character.
- 3 -
The Explanatory Notes of the Harmonized Commodity
Description and Coding System, which constitute the official
interpretation of the Harmonized System at the international
level, provide in part, at page 4, that:
(VIII) The factor which determines essential
character will vary as between different
kinds of goods. It may, for example,
be determined by the nature of the
material or component, its bulk,
quantity, weight or value, or by the
role of a constituent material in
relation to the use of the good.
In the case of the instant merchandise, the role of the
vinyl component in relation to the use of the goods is the
most significant factor. Without the inflatable pillow inside
it, the polyester cover, serves no purpose. The pillow is the
essential part of the instant merchandise, since it is capable
of functioning independently.
In accordance with GRI 3(b), we find that the vinyl
inflatable pillow constitutes the essential character of the
composite good.
HOLDING:
The instant merchandise is classified in subheading
3926.90.7500, HTSUSA, by virtue of GRI 3(b), HTSUSA. This
tariff provision is dutiable at the rate of 4.2 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
2cc: Chief, CIE
1cc: CITA
CO:R:C:G:JLJOHNSON:lw 10/22/90