CLA-2 CO:R:C:T 953003 CC
Tracey Rozeman
Expeditors International
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, OH 45275
RE: Classification of a pillow shell and a cushion cover; pillow
shell is classifiable in Heading 6307; cushion cover is
classifiable in Heading 6304
Dear Ms. Rozeman:
This letter is in response to your inquiry of October 22,
1992, on behalf of the Safegard Corporation, requesting the
tariff classification of "pillow covers." Samples were submitted
for examination.
FACTS:
The first sample, designated as item 1, is a pillow shell
that is approximately 15 1/2 inches square and is stated to be
made of 100 percent cotton. There is a ruffle extending two
inches from the edge on all sides. The front panel consists of
several layers. An approximately 1/16-inch thick plastic foam
layer is inserted between the outer woven fabric and an inner
cheesecloth type fabric. There is a depiction of a teddy bear
appliqued and embroidered on this panel. After importation this
item will be stuffed with filling through a 9 1/2-inch unfinished
opening in the edge seam.
The second sample, designated as item 2, is a finished
cushion cover made of 100 percent cotton woven fabric. The
approximately 15 1/2-inch square cover has 1/8-inch piping
inserted into the edge seam on all sides. The front panel is
embroidered with a flower design and contains the same multi-
layer construction as in item 1. The back of the cover has a
13 1/2-inch zipper hidden by an overlapping flap.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6304 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), Heading 6307, HTSUSA, or Heading 9404,
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 6304, HTSUSA, provides for other furnishing
articles. Heading 6307, HTSUSA, provides for other made up
articles. 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, whether or not covered.
Item 1, in its condition as imported, is not a stuffed or
filled pillow or cushion of Heading 9404. In addition, this
article is not designed for or fitted with a zipper closure
typical of a finished cushion cover. This article exhibits the
general characteristics of a pillow shell which, when stuffed, is
classifiable in Heading 9404. In HRL 084046 of May 11, 1989,
HRL 084718 of July 31, 1989, HRL 952527 of December 11, 1992, and
HRL 952492 of January 29, 1993, we ruled that pillow shells are
classifiable in Heading 6307, HTSUSA, which provides for other
made up articles. The subject merchandise, similar to that of
the aforementioned rulings, is therefore classifiable in Heading
6307.
Item 2 is a finished cushion cover, with a zipper closure.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 865, cushion covers
are classifiable in Heading 6304. In addition, the Explanatory
Notes to Heading 9404, at page 1580, exclude cushion covers from
that Heading, reiterating that they are classifiable in Heading
6304.
In HRL 089018 of August 9, 1991, we ruled that an infant
seat cushion/cover, designed for use in an infant car seat, was
classifiable in Heading 9404. That article contained foam
padding, which provided support to infants and made the article
classifiable as a seat cushion of Heading 9404. The instant
merchandise contains a 1/16-inch layer of filling. This filling
does not make this merchandise an article of Heading 9404. It is
essentially a cushion cover and not a cushion. Since the
Explanatory Notes specifically state that cushion covers are
classifiable in Heading 6304, item 2 is classifiable in that
heading.
HOLDING:
Item 1 is classified under subheading 6307.90.8945, HTSUSA,
which provides for other made up articles, other, other, pillow
shells, of cotton. The rate of duty is 7 percent ad valorem, and
the textile category is 369.
Item 2 is classified under subheading 6304.92.0000, HTSUSA,
which provides for other furnishing articles, excluding those of
Heading 9404, not knitted or crocheted, of cotton. The rate of
duty is 7.2 percent ad valorem, and the textile category is 369.
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