HQ 0087110 - Pillow Sachet - United States International Trade Commision Rulings

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HQ 087110
August 9, 1990

CLA-2 CO:R:C:G JS 087110

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Lorraine M. Dugan
Associated Merchandising Corp.
1440 Broadway
New York, New York 10018

RE: Pillow Sachet

Dear Ms. Dugan:

This is in response to your letter of April 20, 1990, on behalf of Crescent, requesting classification of a pillow sachet under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

The sample at issue, style no. F100525, is a heartshaped pillow covered with a floral fabric which has a 1 inch lace edge over a 2 inch ruffled edge. A textile flower and ribbons decorate the top front portion of the sample.

You state that the material is made of 65% polyester and 35% cotton fibers. You also refer to the item as a "sachet" pillow, although there is no aroma, which is the qualifying characteristic of sachets. See, Webster's Third New International Dictionary, Unabridged, (1986), 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. Therefore, the merchandise at issue will be disqualified as a sachet for classification purposes.

The sample will be returned under separate cover as requested.

ISSUE:

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

LAW AND 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 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 6307.90.9590, HTSUSA, which provides for other made up articles, including dress patterns: other: other, other, dutiable at the rate of 7 percent ad valorem.

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

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