CLA-2 CO:R:C:G 087112 CMR 851027
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO. 64108
RE: Classification of a ring bearer pillow
Dear Mr. O'Neill:
This ruling is in response to your request of March 23,
1990, on behalf of Best Products Company, Inc., for classifi-
cation of a ring bearer pillow. The article will be imported
from China through the ports of Seattle, Norfolk and Los Angeles.
FACTS:
The submitted sample, a ring bearer pillow, model #FG0441/
FG2809, is a heart-shaped pillow made with an outershell of man-
made woven fabric covered with a raschel knit fabric on the upper
surface. The raschel knit also forms a ruffle around the edges
of the pillow. Two textile rose buds with textile leaves and
plastic stems are glued to the raschel knit on the front of the
pillow.
ISSUE:
Is the ring bearer pillow at issue classifiable as an other
made up article of heading 6307, HTSUSA, or as an article of
bedding of heading 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
-2-
The Customs Service has issued several rulings in which we
have ruled that small decorative pillows such as the article at
issue are not considered articles of bedding of heading 9404,
HTSUSA, because 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 086056 of March 1, 1990; HRL 086646 of June 8,
1990; and, HRL 087316 of July 9, 1990. These items have been
held to be classified as other made up articles of heading 6307,
HTSUSA.
Based on previous rulings and the nature of this article,
the ring bearer pillow is classified as an other made up article
of heading 6307, HTSUSA.
HOLDING:
The ring bearer pillow at issue, model #FG0441/FG2809,
is classified as an other made up article in subheading
6307.90.9590, HTSUSA, 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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins