CLA-2 CO:R:C:F 088513 SLR
Ms. Ruth Forrester
Ocean Import Supervisor
Fritz Companies, Inc.
9401 Koenig Circle Drive
Berkeley, MO 63134
RE: Polyfoam Headrest
Dear Ms. Forrester:
This is in response to your letter of December 14, 1990, on
behalf of your client, Ad Impressions, Inc., requesting the
classification of "Heads Up" - a polyfoam beach headrest - under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was forwarded for our examination.
FACTS:
The article at issue is a headrest made of soft, coated
polyfoam which is formed into a wedge-shaped article measuring
approximately 7 inches by 11 inches. It has a hollow interior
which acts as a compartment for wallets, keys, etc., and a nylon
web shoulderstrap for easy carrying.
ISSUE:
What is the proper classification of the above-described
headrest under the 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 is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9404, HTSUSA, provides, in pertinent part,
for "[a]rticles of bedding and similar furnishing (for
example,...pillows)...stuffed or internally fitted with any
material or of cellular rubber or plastics."
-2-
Articles designed to cushion and support the head, neck,
or back are classifiable as pillows in heading 9404. (See
Headquarter's Ruling Letters (HRLs) 087769 of November 8, 1990,
and 087213 of September 18, 1990). Small decorative pillows are
classifiable as other made up articles of textile in heading
6307. (See HRLs 087446 of July 16, 1990, 087112 of July 20, 1990,
and 087316 of July 9, 1990).
The subject headrest is not classifiable as a pillow in
heading 9404. While the article does cushion and support the
head and neck, its construction is not that of a traditional
pillow. Pillows normally do not include compartments for
personal items nor are they constructed with shoulderstraps.
Heading 3926, HTSUSA, provides, in pertinent part, for
"[o]ther articles of plastics." The headrest, if not
classifiable elsewhere, would be classified under this heading.
HOLDING:
The "Heads Up" polyfoam headrest is classifiable in
subheading 3926.90.9050, HTSUSA, which provides for other
articles of plastics, other, other, other. The applicable
rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division