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HQ 083276


December 28, 1989

CLA-2 CO:R:C:G 083276 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050, 9404.90.2000

Ms. Rosemary Leung
Production Manager
Paper White, Ltd.
Post Office Box 956
Fairfax, CA 94930

RE: Pin cushions, pillows and ornamental articles

Dear Ms. Leung:

This is in response to two letters dated August 1, 1988, from Eileen Colla, in which your company requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of a baby pin cushion (item # 71463), two mini-pillows (item # 50) and an article described as a holiday ornament (item # 9185).

FACTS:

Four samples were submitted with your request. The first is a baby pin cushion measuring approximately 256 square millimeters and manufactured from blended fabrics of linen or ramie and cotton and stuffed with polyester fill. The front is decorated with floral embroidery while the back is embroidered with the name "paper white." A hanging loop and ribbon are stitched on one edge with one appliqued ribbon on each side of the article.

The second and third samples (mini-pillows) are constructed of 95 percent linen and 5 percent cotton woven fabric and stuffed with 100 percent polyester filling. One measures approximately 56 square millimeters and has lace sewn around the edges while the other measures approximately 81 square millimeters with woven fabric sewn around the edges. Both are embroidered on one side with decorative patterns.

The fourth sample (holiday ornament) is a bell-shaped article also made of 95 percent linen and 5 percent cotton woven fabric with 100 percent polyester filling and embroidered on one side. A hanging loop is attached to the top of the article. All four articles are imported from Hong Kong.

ISSUE:

Whether the articles in question are classifiable as other made up textile articles of heading 6307, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) govern the classification of articles under the HTSUSA. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Section XI of the HTSUSA governs textiles and textile articles. Heading 6307 of Chapter XI covers other made up articles, including dress patterns. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, state that pin cushions are included within heading 6307. The baby pin cushion is designed to hold safety pins used to pin diapers, but in addition to this practical use the article also serves a decorative purpose, i.e. to ornament a baby's room. Nevertheless, because the article is specifically cited by the Explanatory Notes, it is classifiable under heading 6307, HTSUSA.

In contrast, the bell-shaped holiday ornament has no practical purpose but would only be used to decorate, although such use would not necessarily be restricted to holidays. While the ornament is a textile article under Section XI, there is no specific provision for an item of its description in the HTSUSA. The Explanatory Notes state, as a general matter, that textile articles not more specifically described in Section XI or elsewhere in the Nomenclature are included under headings 6301 to 6307, HTSUSA. Since the ornament is a made up textile article not more specifically described elsewhere, it is classifiable under heading 6307, HTSUSA.

However, this is not the case with the item #50 pillows which are indeed described elsewhere in the Nomenclature, specifically under heading 9404, HTSUSA, which provides for mattress supports; articles of bedding and similar furnishing (for example...pillows)...whether or not covered. Webster's II New Riverside University Dictionary (1984), at 891, gives the first two definitions of "pillow" as:

1. A cloth case filled with a soft stuffing...and used to cushion the head esp. during sleep.

2. A decorative cushion.

Among the definitions of "cushion" is:

1. A pad or pillow with a soft filling.

It follows therefore that a cloth case filled with soft stuffing and used for decorative purposes is a pillow. A pillow is no less a pillow because of its size. The fact that the articles in question are described as mini-pillows does not alter the fact that they are pillows within heading 9404, HTSUSA.

HOLDING:

The baby pin cushion and the holiday ornament are classifiable in subheading 6307.90.9050, HTSUSA, under the provision for other made up articles..., other, other, other, and are dutiable at rate of 7 percent ad valorem.

The mini-pillows are classified under subheading 9404.90.2000, HTSUSA, under the provision for other, pillows, cushions and similar furnishings, other, and is dutiable at a rate of 6 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

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