CLA-2-94:OT:RR:NC:N4:433
Rita Pitts
Senior Customs Compliance Specialist
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of a pillow and travel vest combination article from China.
Dear Ms. Pitts:
In your letter dated July 23, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number NVYTRAVEL-5 is identified as the “Packable Down Neck Pillow and Travel Vest.” The travel neck pillow is composed of a top shell made of 100% polyester polar fleece and a bottom shell of 100% polyester, which is packed (stuffed) with a down-filled vest. The bottom shell material matches that of the vest material. The vest is composed of 100% polyester woven fabric filled with 90% down 10% feather, and has slant zipper pockets and a full front opening with a zipper closure. This item has two functions, one as a pillow and the other as a vest.
This item will be shipped and imported into the United States as a pillow, inside a 10-inch by 11½- inch by 3½-inch viewable box. The box has instructions for the wearer to remove the vest and repack into the pillow pouch. When wearing the vest the pouch can be placed into the vest pocket for safekeeping
Classification of goods under the Harmonized Tariff Schedule of the United States (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. In the event that the goods cannot be classified solely on the basis of 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.
The Packable Down Neck Pillow and Travel Vest is a combination article made up of different components, and is considered a composite good for tariff purposes. Regarding the essential character of the merchandise concerned, the Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
When the material or component which gives the good its essential character cannot be determined, classification is determined by means of GRI 3 (c), HTSUS, which directs that when goods cannot be classified by reference to GRI 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In the case before us, the essential character of the Packable Down Neck Pillow and Travel Vest is not readily apparent, in that the purchaser chooses the manner in which the product is used, whether it be as a pillow to support the neck or worn as a vest to keep warm. Consequently, the heading which occurs last in numerical order of the two competing headings is 9404, HTSUS.
The applicable subheading for the Packable Down Neck Pillow and Travel Vest will be 9404.90.2000, 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: Other.” The rate of duty will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division