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HQ 083049

April 28, 1989

CLA-2 CO:R:C:G 083049 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9040

Hamilton & Morrisey, Inc.
12650 Northup Way #403
Bellevue, Washington 98005

RE: Classification of combination pillow-foot-pocket-comforter

Dear Ms. Hamilton:

This ruling is in response to your letter of September 20, 1988, requesting classification of your merchandise--"Pillow-Foot-Pocket- Comforter"-(TM) (patent pending).

FACTS:

The Pillow-Foot-Pocket-Comforter is a multipurpose product. When folded into the built-in pocket, the product measures 18 1/2 by 23 1/2 inches and has the appearance of a large decorative throw pillow. Unfolded, it becomes a comforter with a pocket at one end into which one's feet may be inserted.

Unfolded, the article measures 33 5/8 inches by 63 5/8 inches exclusive of a 3 3/8 inch ruffle. The shell and liner of the article are made from woven fabric consisting of 65 percent polyester and 35 percent cotton. The filling consists of 100 percent polyester fiber fill. The inside cording is 100 percent polyester.

ISSUE:

Is the Pillow-Foot-Pocket-Comforter more properly classified under heading 6304, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, or under heading 9404, HTSUSA, which provides for, among other things, 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?

LAW AND ANALYSIS:

While the Pillow-Foot-Pocket-Comforter is not bedding nor sized as a bedding comforter, Customs believes it is a similar furnishing within the meaning of heading 9404, HTSUSA. Folded up, it is a throw pillow; opened, it is a comforter. As an article of furnishing of heading 9404, HTSUSA, the Pillow-Foot-Pocket-Comforter is excluded from classification in heading 6304, HTSUSA.

HOLDING:

The Pillow-Foot-Pocket-Comforter is classified as an article of bedding or a similar furnishing, stuffed, whether or not covered, other, other, other, other, subheading 9404.90.9040, no textile category, dutiable at 14.5 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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