CLA-2 CO:R:C:T 089911 SK
Jill A. Neder
Columbia Shipping Inc.
Import Department
138-01 Springfield Blvd.
Jamaica, New York 11413
RE: Classification of a silk cushion cover, a cotton cover for
a small pillow and a small feather-filled cambric pillow;
HTSUSA 6304, 6307 respectively.
Dear Ms. Neder:
This is in response to your letter of June 20, 1991, on
behalf of Cushions & Covers Ltd., requesting tariff
classification of a feather-filled cambric pillow (style A), a
silk cushion cover (style B), and a cotton cover for a small
pillow (style C). Samples were submitted for examination.
The articles will be imported from the United Kingdom and will
enter through either JFK, Newark Seaport or New York Seaport.
FACTS:
The submitted merchandise is comprised of three separate
samples:
Style A -- a 100% cotton cambric pillow measuring approximately
6.5" x 6.5". The pillow is stuffed with curled feathers.
Style B -- a 100% woven silk, square cushion cover measuring
approximately 18.5" x 18.5". A zipper borders one edge for
pillow insertion and the entire cover is bordered with silk-
covered cord trim (style B);
Style C -- a 100% cotton, square cover for a mini pillow
measuring approximately 6.5" x 6.5". The back has an overlaid
slit opening which accommodates the insertion of a pillow;
- 2 -
ISSUE:
What is the appropriate classification of the silk cushion
cover, the cotton pillow cover and the cambric pillow under the
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.
The Customs Service has issued several rulings in which it
was determined that small decorative pillows such as the cambric
pillow described above (style A), and its cover (style C), are
not considered articles of bedding under heading 9404, HTSUSA,
because they are not designed to cushion the head during sleep as
they are too small to provide support for the head and neck. See
HRL 086056 of March 1, 1990; HRL 086646 of June 8, 1990; and HRL
097316 of July 9, 1990. These items have been held to be
classified as other made up articles of heading 6307, HTSUSA.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The Explanatory Notes
to heading 6304, which constitute the official interpretation of
this heading at the international level, explicitly include
"cushion covers" in its provisions (p. 865). Accordingly, the
submitted sample designated as style B supra, is properly
classifiable under this heading as it is a cushion cover.
HOLDING:
The small cambric pillow and cotton cover (styles A and C)
are classifiable in subheading 6307.90.9490, HTSUSA, under the
provision for other made up articles . . ., other, other, other,
and are dutiable at 7% ad valorem.
The silk cushion cover (style B) is classifiable in
subheading 6304.99.6030, HTSUSA, under the provision for other
furnishing articles . . ., other: not knitted or crocheted, of
other textile materials: other ..., other: containing 85 percent
or more by weight of silk or silk waste, and is dutiable at 6.4
percent ad valorem.
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division