HQ 0087446 - Notification of modification of HRL 083276. - 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 > 1991 HQ Rulings > HQ 0087335 - HQ 0087446 > HQ 0087446

HQ 087446

July 16, 1990

CLA-2 CO:R:C:G 087446 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Ms. Rosemary Lueng
Production Manager
Paper White, Ltd.
P.O. Box 956
Fairfax, CA 94930

RE: Notification of modification of HRL 083276.

Dear Ms. Lueng:

This letter is in reference to HRL 083276 of December 28, 1989, classifying, inter alia, certain pillows under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

In HRL 083276, we classified under heading 9404 (articles of bedding) mini-pillows, measuring approximately 56mm and embroidered with decorative patterns. We stated that

Webster's II New Riverside Dictionary
(1984), at 891, gives the first two definitions of "pillows" 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.

This decision was incorrect. In HRL 086646 of June 8, 1990, we stated:

This statement was overbroad. The terms of the heading clearly state that merchandise classified under ... heading [9404] must be articles of bedding. We conclude from this language that in order for pillows to be classified therein, they must, in some way, be capable of being used to cushion the head esp. during sleep.
See HRL 086056 of March 1, 1990 (6"
" sachet-type pillow not class or kind of pillows of heading 9404); ORR
Ruling 046377 of October 19, 1976
( tooth fairy pillow, 4-
" 6," too small to support head or body and not classifiable as pillows, cushions, mattresses or similar furnishings). In this respect, therefore, HRL 083276 is modified accordingly.

HOLDING:

As a result, the mini-pillows are classified under heading 6307.90.9590, HTSUSA, as other made up articles, including dress patterns, other, other, other. The applicable rate of duty is 7 percent ad valorem.

This notice to you should be considered a modification of HRL 083276 of December 28, 1989, as to the merchandise described as mini-pillows (Item # 50), under 19 C.F.R. 177.9(d)(1) (1989). It is not to be applied retroactively to HRL 083276 (19 C.F.R. 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 083276 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the
release of HRL 087446 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances.

Sincerely,

JOHN DURANT, DIRECTOR

Previous Ruling Next Ruling