CLA-2-94:OT:RR:NC:N4:433
Lukasz Rusnak
Classification Specialist – Customs Compliance
Walgreen Co.
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of decorative accent pillows from China.
Dear Mr. Rusnak:
In your letter received by the National Commodity Specialist Division on November 29, 2016, you requested a tariff classification ruling. Specification worksheets were provided. Samples were provided with their labeling indicating material breakdowns for the pillows, exclusive of their decorations. Meaning, the material breakdown for the pillows sentiments and/or symbols are not disclosed. As requested, the samples submitted will be returned to you.
Walgreens item code 955623 are described by you as two 12 inch round cushions. The cushions are 12 inches in diameter and 3 inches wide. Both cushions are stuffed with 100% polyester fill. The “be mine with a heart” style cushion has an outermost material made of 95% cotton front/back woven and 5% rayon knitted along its entire side, and the “donut” style cushion has an outermost material made of 100% polyester. Each pillow has a tag identifying the style of pillow and each tag has the words “Happy Valentine’s Day – To: and From:.”
Walgreens item code 955624 are described by you as two 12 inch square cushions. The cushions are 12 inches squared and 3 inches wide. Both cushions are stuffed with 100% polyester fill. Both cushions have an outermost material made of 96% cotton and 4% other fiber. One cushion has the word “LOVE with a heart” on its front surface, and one cushion has the words and accent mark “Hello Gorgeous!” on its front surface. Each pillow has a tag identifying the merchandise as a canvas pillow and each tag has the words “Happy Valentine’s Day – To: and From:.”
Consistent with New York ruling N059797 dated May 14, 2009, we find that cushions or pillows are functional articles, even if bearing tags indicating Valentine’s Day greetings, and sentiments and/or symbols on the surface of the pillows, and as such for tariff purposes they are not classified in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS), the heading in part for festive articles. See Legal Note 1 (v) to Chapter 95, HTSUS. Additionally, the sentiments on the pillows and/or the heart symbols are general purpose motifs, and are not exclusive designs associated with Valentine’s Day.
When terms are not defined in the HTSUS or the Explanatory Notes (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.
To expand on the meaning of “throw pillow” the Online US Oxford Dictionary defines a “throw pillow” as a small decorative pillow placed on a chair or couch. Wikipedia defines a [“throw pillow and toss pillow” as small, decorative type of pillow, which is usually placed on sofas or armchairs but are also frequently used on beds, day beds and floors. Throw pillows and toss pillows serve both an aesthetic and a functional purpose.”] Still, for industry or commercial purposes the terms “cushion pillow” or “throw pillow cushion,” are used for describing and selling a product commonly referred to as a “throw pillow.”
When looking at the furniture and bedding industry “many interior designers agree that certain sizes of throw pillows work best for certain situations, even though there are a wide variety of styles and sizes of decorative pillows. For throw pillows, the standard sizes range from 16 inches square to jumbo 24 inches square, and for round pillows the standard size is 14 inches in diameter. – cushionsource.com”
Although the “throw pillow” can be regarded as an [accent pillow] too, there is nothing in the terms of the heading for 9404, HTSUS, or the Legal Notes to Chapter 94, restricting throw pillows to standard sizes for bedding purposes. This is in contrast to pillows used for sleeping purposes, resting one’s head, which are manufactured and sold in standard sizes. Heading 9404 in pertinent part reads “articles of bedding and similar furnishings,” and as such, we are of the opinion that decorative accent pillows, smaller than standard throw pillows, are captured within the term “similar furnishings,” provided those type of smaller decorative accent pillows are placed on sofas, armchairs, beds and day beds, either for aesthetic or functional purpose, or both.
The applicable subheading for item code 955623, the “be mine with a heart” style cushion, round decorative accent pillow, with an outermost material made of 95% cotton front/back woven and 5% rayon knitted along its entire side, 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% ad valorem.
The applicable subheading for item code 955623, the “donut” style cushion, round decorative accent pillow, with an outer material of 100% polyester, 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.
The applicable subheading for item code 955624, the “LOVE with a heart” and “Hello Gorgeous!” cushions, square decorative accent pillows, with an outermost material made of 96% cotton and 4% other fiber, 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% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division