CLA-2 CO:R:C:G 086056 JS
Ms. Maggie Tang
L. Kee & Company, Inc.
543 Forbes Boulevard
South San Francisco,
California 94080-2019
RE: Crocheted Pillow Sachet
Dear Ms. Tang:
This is in reply to your letter of November 2, 1989,
requesting classification of a crocheted pillow sachet under the
Harmonized Tariff Schedule of the United States Annotated,
(HTSUSA). A sample of the merchandise was submitted for
inspection.
FACTS:
The sample at issue is a crocheted pillow composed of 100
percent cotton fabric sewn on all sides to form a pillow. The
article, which measures 6 1/4" by 6 1/2", contains a 100 percent
polyester filling and several fragrance beads. An open worked
crocheted lace extends 2 inches around the edge of the pillow,
which is decorated with an appliqued design, and lace and woven
ribbon bows.
ISSUE:
Whether the crocheted item is classifiable as a sachet in
heading 3307, HTSUSA, as a pillow in heading 9404, HTSUSA, or as
other made up articles in heading 6307, HTSUSA?
LAW & 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 3307, HTSUSA, provides for other perfumery,
cosmetic, or toilet preparations, among other articles.
According to the Explanatory Notes, the official interpretation
of the HTSUSA at the international level, heading 3307
encompasses scented sachets containing parts of aromatic plants
used for perfuming linen cupboards. In Webster's Third New
International Dictionary, Unabridged, (1986), a sachet is defined
as a small packet of perfumed powder used to scent clothes, as in
a chest of drawers, a trunk, or a closet. The sample at issue is
not a small packet of perfumed powder, or one containing parts of
aromatic plants. Rather, it is an item comprised of two cotton
panels sewn around the edges and stuffed with either foam or
wadding, in which several scented beads have been imbedded. The
scenting function appears to be secondary, due both to the small
percentage of scented material (the beads) to other material, in
addition to the fact that the aroma is not an obvious
characteristic of the item.
Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishing. Webster's defines pillow as 1. a cloth case
filled with a soft stuffing, as down, feathers, or foam rubber,
and used to cushion the head, esp. during sleep. The subject
merchandise does not fit within this category, as it is not
within the class or kind of pillows of heading 9404, HTSUSA, when
read in pari materia with the terms of that heading.
HOLDING:
As a result of the foregoing, this merchandise is classified
under subheading 6307.90.9050, HTSUSA, which provides for other
made up articles, including dress patterns: other: other, other,
dutiable at the rate of 7 percent ad valorem.
The sample will be returned under separate cover.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available for inspection at your local Customs office.
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