CLA-2 CO:R:C:G 087769 CC
Mr. Dan Jagdat
President
Tri-Dis Products Inc.
1506 Thetford Court
Mississauga, Ontario L5J 3N5
Canada
RE: Classification of "the Snoozer"-a pillow for commuters;
classifiable in Heading 9404
Dear Mr. Jagdat:
This letter is in response to your inquiry requesting
tariff classification of "the Snoozer." A sample was submitted
for examination.
FACTS:
The submitted sample, designated by you as "the Snoozer" and
marketed by you as a pillow for commuters, measures
approximately 7 inches by 11 inches and is contoured so that the
user's head can rest against it while it is propped up against
something, such as a car window. The sample is made of 100
percent cotton corduroy woven material with a foam filling. It
has a suction cup so that it can be used while traveling, e.g.,
in cars, trains, planes, etc.
ISSUE:
Whether the submitted merchandise is classifiable as a
pillow in Heading 9404 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishing (for example, mattresses, quilts, eiderdowns,
cushions, pouffes and pillows) fitted with springs or stuffed or
internally fitted with any material or of cellular rubber or
plastics.
A pillow is defined by Webster's Third New International
Dictionary, Unabridged (1986) as "1 a : something used to support
the head of a person resting or sleeping; esp : a sack or bag
made typically of cloth and filled with a soft or resilient
material (as feathers, down, hair, sponge rubber) : CUSHION."
We have decided that an article must be designed to cushion the
head to be classifiable as a pillow in Heading 9404. (See, e.g.,
Headquarters Ruling Letter (HRL) 086646 of June 8, 1990.) Since
the submitted merchandise cushions the head and otherwise meets
the definition of a pillow, it is classifiable in Heading 9404,
HTSUSA.
HOLDING:
The submitted merchandise is classified under subheading
9404.90.1000, HTSUSA, which provides for mattress supports,
articles of bedding and similar furnishing (for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not
covered, other, pillows, cushions and similar furnishings, of
cotton. The textile category is 369.
Articles that meet the definition of "goods originating in
the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA)
are normally subject to reduced rates of duty under the United
States-Canada Free Trade Agreement Implementation Act of 1988.
If the merchandise constitutes "goods originating in the
territory of Canada," the applicable rate of duty is normally 4.8
percent ad valorem (otherwise, the general rate of duty is 6
percent ad valorem).
Currently, there is no textile bilateral agreement with
Canada, and, therefore, the textile category is included for your
information only.
Due to the changeable nature of bilateral agreements, 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