CLA-2-94:OT:RR:NC:N4:463
Rob A. Huff
Jay Franco and Sons
3 Park Avenue
New York, NY 10016
RE: The classification of a Mickey Face Pumpkin Pillow from China
Dear Mr. Huff:
This ruling is being issued in response to your letter dated June 11, 2024, requesting a tariff classification determination for a Mickey Face Pumpkin Pillow. In lieu of samples, pictures, drawings, and product descriptions were provided.
The subject article is identified as a Mickey Face Pumpkin Pillow, with style number 13114BCFDF and SKU number LN1628286688105. It is a decorative throw pillow in the shape of a Mickey Mouse head, but with a pumpkin-orange, low-pile 100% polyester velboa knit fabric outer shell with black velboa applique jack-o-lantern-type eyes, nose and mouth. The front of the pillow has curved vertical lines imitating the rib lines on a pumpkin. The pillow measures approximately 18" across and approximately 4" deep at its widest point.
You state that the Mickey Face Pumpkin Pillow is a seasonal item and suggest that it be classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a Halloween decoration. We disagree. The subject item is a functional pillow despite its decorative attributes. Note 1(x) to Chapter 95 excludes functional articles from classification in Chapter 95.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
We note that the term “pillow” is not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning (Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982)). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources (C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982)). The Online Merriam-Webster Dictionary defines a “cushion” at 1.: as a soft pillow or pad usually used for sitting, reclining, or kneeling; a “throw pillow” at 1.: as a small pillow used especially as a decorative accessory; and a “pillow” at 1.: as a support for the head of a reclining person, especially, one consisting of a cloth bag filled with feathers, down, sponge rubber, or plastic fiber. Regarding “throw pillows,” which can also be called “accent pillows” or “decorative pillows,” there is nothing in the Legal Notes to Chapter 94 or in the terms of heading 9404, or in the ENs to Chapter 94 of the HTSUS restricting throw pillows to standard sizes. This is in contrast to pillows used for sleeping or resting one’s head, which are manufactured and sold in standard sizes. Furthermore, Infantino, LLC v. United States, Slip Op 14-155, dated December 24, 2014, referencing Bauerhin Technologies Ltd. Partnership v. United States, 110 F.3d 744 (Fed. Cir.1997), at 776-778, “[rejects] the argument that HTSUS heading 9404 was limited to items whose primary purpose is to facilitate sleeping or napping.”
Based upon the provided information, this pillow falls within the plain language of heading 9404, HTSUS, and is excluded from classification in chapter 95, HTSUS. The applicable classification of the Mickey Face Pumpkin Pillow, with style number 13114BCFDF and SKU number LN1628286688105, will be subheading 9404.90.2090, HTSUS, which provides for “Mattress supports; 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: Other: Other.” The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15 in addition to subheading 9404.90.2090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division