CLA-2-94:RR:NC:N3:349
Donald S. Stein
Greenberg Traurig LLC
800 Connecticut Avenue, NW
Suite 500
Washington, DC 20006
RE: The tariff classification of a pillow from China
Dear Mr. Stein:
In your letter dated August 28, 2007 you requested a classification ruling on behalf of Brookstone Company, Inc.
The submitted sample, identified as the SONA pillow, is a contoured pillow. The pillow consists of a pillow form and cover. The outer shell of the pillow is made from cotton woven fabric. It is stuffed with a polyester filler. The cover is made from cotton woven fabric. The cover that encases the pillow form features a zipper closure. The pillow measures 10 x 12 x 27 inches.
Regarding your claim of classification in HTSUS 9019.20.00, as a therapeutic respiratory apparatus, we do not agree. We note that the single most import aspect of the pillow is that it may reduce snoring, as in the below from the Brookstone website:
“This stop snoring pillow is a Brookstone exclusive! Better yet, the Sona anti-snoring pillow may help you awake more refreshed and feel more energized throughout your whole day. Hypoallergenic fill. Includes specially designed pillowcase. Order your stop snoring pillow today! “
This is quite different from Harmonized System Explanatory Note V to its 9019, i.e.:
“(V) OXYGEN THERAPY, ARTIFICIAL RESPRIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS
These are used in cases of drowning, electrocution, acute poisoning (e.g., carbon monoxide) for weak nearly-born babies, post-operative shock, infantile paralysis (poliomyelitis), acute asthma, insufficient lung development, etc.”
The explanation and the examples indicate that the therapeutic respiration apparatus of 9019 is for use on patients who will not get enough oxygen through their current breathing capabilities, not for people whose breathing is noisy or occasionally fitful.
The applicable subheading for the cotton pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (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: of cotton. The rate of duty will be 5.3 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The cotton pillow falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division