CLA-2 CO:R:C:T 950604 CC
Karen R. Conner-Duff
Import Manager/Customs Coordinator
Nelson/Weather-Rite
P.O. Box 14488
Lenexa, Kansas 66215
RE: Classification of an inflatable headrest and pouch; made of
PVC with textile flock; GRI 5; classifiable in Heading 3926
Dear Ms. Conner-Duff:
This letter is in response to your request for the tariff
classification of an inflatable headrest and a pouch from Hong
Kong. Samples were submitted for examination.
FACTS:
The submitted merchandise is an inflatable travel headrest,
which measures approximately 10 inches by 15 inches. This
article is U-shaped and is designed to fit around the neck. This
merchandise comes with a matching pouch that is designed to hold
the headrest. The headrest and pouch are both made of polyvinyl
chloride (PVC) plastic sheeting with an exterior surface of
textile flock.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
3926 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Heading 6307, 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 3926, HTSUSA, provides for other articles of
plastics and articles of other materials of headings 3901 to
3914. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, this
heading covers articles, not elsewhere specified or included, of
plastics (as defined in Note 1 to the Chapter) or of other
materials of headings 3901 to 3914.
Heading 6307, HTSUSA, provides for other made up articles.
Note 1 to Chapter 63 states that subchapter 1 applies only to
made up articles, of any textile fabric (emphasis added). The
Explanatory Notes state, at page 861, that headings 6301 to 6307
(subchapter 1) cover made up textile articles of any textile
fabric (woven or knitted fabric, felt, nonwovens, etc.) which are
not more specifically described in other Chapters of Section XI
or elsewhere in the Nomenclature.
The merchandise at issue is made of plastic. The textile
flock consists of no more than short, textile fibers sprayed on
the plastic. Accordingly, the flocked PVC from which the
headrest is made is not a fabric within the scope of Section XI.
Consequently this merchandise is not classifiable in Heading 6307
in application of the relevant chapter notes and Explanatory
Notes. Instead, this merchandise is classifiable in Heading
3926.
Concerning the classification of the pouch, GRI 5 provides
that in addition to the foregoing provisions, the following rules
shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-
term use and entered with the articles for which they
are intended, shall be classified with such articles
when of a kind normally sold therewith. This rule does
not, however, apply to containers which give the whole
its essential character.
The pouch is specially shaped to contain the headrest and
is suitable for long term use. If entered with the inflatable
headrest, the pouch meets the requirements of GRI 5(a) and is
classifiable with the inflatable headrest in Heading 3926.
HOLDING:
The submitted merchandise is classified under subheading
3926.90.7500, HTSUSA, which provides for other articles of
plastics and articles of other materials of headings 3901 to
3914, other, pneumatic mattresses and other inflatable articles,
not elsewhere specified or included. The rate of duty is 4.2
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division