CLA-2 CO:R:C:T 089446 CC
Mr. James Shaw
Customs Manager
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: Classification of a pillow and stuffed textile Christmas
trees; pillow classifiable in Heading 9404; textile trees
classifiable in Heading 6307
Dear Mr. Shaw:
This letter is in response to your inquiry of May 7, 1991,
requesting the tariff classification of a pillow and "stuffed
textile Christmas trees." Samples were submitted for
examination.
FACTS:
Four samples were submitted for classification. Style
F60005 is a heart-shaped pillow that measures 12 inches by
14 inches, exclusive of the ruffles. The outer surface of this
pillow, along with a 3 1/8-inch wide ruffle, is made of 100
percent woven cotton paisley printed fabric. A smaller ruffle
that is made of lace and measures 2, inches wide is sewn on top
of the ruffle of paisley fabric.
The other three samples, styles F63012, F63013, and F63014,
are stuffed textile articles shaped like Christmas trees. They
each measure approximately 14 inches from the base to the top.
None of these articles is flat; each protrudes in four
directions, representing the tree limbs, and has 13 bows sewn to
the limbs. Each of these articles is manufactured from woven
fabric. Style F63012 is made of a blend of 65 percent polyester
and 35 percent cotton fabric. Style F63013 is made of 100
percent cotton fabric. Style F63014 is made of 100 percent nylon
fabric.
ISSUE:
Whether the submitted merchandise is classifiable 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."
In defining cushions and pillows The Random House Dictionary
of the English Language, the Unabridged Edition (1983) states at
p. 357, "CUSHION, PILLOW, BOLSTER agree in being cases filled
with a material more or less resilient, intended to be used as
supports for the body or parts of it. A CUSHION is a soft pad
used to sit, lie, or kneel on, or to lean against: a number of
cushions on a sofa; cushions on pews in a church. A PILLOW is a
bag or case filled with feathers, down, or other soft material,
usually to support the head: to sleep with a pillow under one's
head."
We have ruled that pillows that are not capable of
supporting the head are not classifiable in Heading 9404, and
instead are classifiable in Heading 6307, HTSUSA, which provides
for other made up articles. (See e.g., Headquarters Ruling
Letter (HRL) 086646 of June 8, 1990, HRL 087316 of July 9, 1990,
and HRL 087446 of July 16, 1990.) Style F60005, the heart-
shaped pillow, is capable of supporting the head and is
classifiable in Heading 9404. Since the stuffed Christmas trees
are not flat but jut outward in different directions, they would
be quite uncomfortable to use as pillows or cushions. We do not
believe they are capable of supporting the head or body, and,
therefore, they are not classifiable as pillows or cushions of
Heading 9404. Instead, the stuffed Christmas trees are
classifiable in Heading 6307.
HOLDING:
Style F60005 is classified under subheading 9404.90.1000,
HTSUSA, which 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, whether or not covered, other, pillows, cushions and
similar furnishings, of cotton. The rate of duty is 6 percent ad
valorem, and the textile category is 369.
Styles F63012, F63013, and F63014 are classified under
subheading 6307.90.9490, HTSUSA, which provides for other made up
articles, other, other, other, other. The rate of duty is
7 percent ad valorem. No textile category is currently assigned
to articles classified under this subheading.
The samples are being returned under separate cover.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division