HQ 0087112 - Classification of a ring bearer pillow - United States International Trade Commision Rulings

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HQ 087112

July 20, 1990

CLA-2 CO:R:C:G 087112 CMR 851027

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO. 64108

RE: Classification of a ring bearer pillow

Dear Mr. O'Neill:

This ruling is in response to your request of March 23, 1990, on behalf of Best Products Company, Inc., for classifi- cation of a ring bearer pillow. The article will be imported from China through the ports of Seattle, Norfolk and Los Angeles.

FACTS:

The submitted sample, a ring bearer pillow, model #FG0441/ FG2809, is a heart-shaped pillow made with an outershell of man- made woven fabric covered with a raschel knit fabric on the upper surface. The raschel knit also forms a ruffle around the edges of the pillow. Two textile rose buds with textile leaves and plastic stems are glued to the raschel knit on the front of the pillow.

ISSUE:

Is the ring bearer pillow at issue classifiable as an other made up article of heading 6307, HTSUSA, or as an article of bedding of heading 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The Customs Service has issued several rulings in which we have ruled that small decorative pillows such as the article at issue are not considered articles of bedding of heading 9404, HTSUSA, because they are not designed to cushion the head during sleep as they are too small to provide support for the neck and head. See HRL 086056 of March 1, 1990; HRL 086646 of June 8, 1990; and, HRL 087316 of July 9, 1990. These items have been held to be classified as other made up articles of heading 6307, HTSUSA.

Based on previous rulings and the nature of this article, the ring bearer pillow is classified as an other made up article of heading 6307, HTSUSA.

HOLDING:

The ring bearer pillow at issue, model #FG0441/FG2809, is classified as an other made up article in subheading 6307.90.9590, HTSUSA, dutiable at 7 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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