HQ 0086056 - Crocheted Pillow Sachet - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086009 - HQ 0086079 > HQ 0086056

HQ 086056

March 1, 1990

CLA-2 CO:R:C:G 086056 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Ms. Maggie Tang
L. Kee & Company, Inc.
543 Forbes Boulevard
South San Francisco,
California 94080-2019

RE: Crocheted Pillow Sachet

Dear Ms. Tang:

This is in reply to your letter of November 2, 1989, requesting classification of a crocheted pillow sachet under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA). A sample of the merchandise was submitted for inspection.

FACTS:

The sample at issue is a crocheted pillow composed of 100 percent cotton fabric sewn on all sides to form a pillow. The article, which measures 6 1/4" by 6 1/2", contains a 100 percent polyester filling and several fragrance beads. An open worked crocheted lace extends 2 inches around the edge of the pillow, which is decorated with an appliqued design, and lace and woven ribbon bows.

ISSUE:

Whether the crocheted item is classifiable as a sachet in heading 3307, HTSUSA, as a pillow in heading 9404, HTSUSA, or as other made up articles in heading 6307, HTSUSA?

LAW & ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 3307, HTSUSA, provides for other perfumery, cosmetic, or toilet preparations, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, heading 3307 encompasses scented sachets containing parts of aromatic plants used for perfuming linen cupboards. In Webster's Third New International Dictionary, Unabridged, (1986), a sachet is defined as a small packet of perfumed powder used to scent clothes, as in a chest of drawers, a trunk, or a closet. The sample at issue is not a small packet of perfumed powder, or one containing parts of aromatic plants. Rather, it is an item comprised of two cotton panels sewn around the edges and stuffed with either foam or wadding, in which several scented beads have been imbedded. The scenting function appears to be secondary, due both to the small percentage of scented material (the beads) to other material, in addition to the fact that the aroma is not an obvious characteristic of the item.

Heading 9404, HTSUSA, provides for articles of bedding and similar furnishing. Webster's defines pillow as 1. a cloth case filled with a soft stuffing, as down, feathers, or foam rubber, and used to cushion the head, esp. during sleep. The subject merchandise does not fit within this category, as it is not within the class or kind of pillows of heading 9404, HTSUSA, when read in pari materia with the terms of that heading.

HOLDING:

As a result of the foregoing, this merchandise is classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns: other: other, other, dutiable at the rate of 7 percent ad valorem.

The sample will be returned under separate cover.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office.

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

Previous Ruling Next Ruling