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HQ 087769


November 8, 1990

CLA-2 CO:R:C:G 087769 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Mr. Dan Jagdat
President
Tri-Dis Products Inc.
1506 Thetford Court
Mississauga, Ontario L5J 3N5
Canada

RE: Classification of "the Snoozer"-a pillow for commuters; classifiable in Heading 9404

Dear Mr. Jagdat:

This letter is in response to your inquiry requesting tariff classification of "the Snoozer." A sample was submitted for examination.

FACTS:

The submitted sample, designated by you as "the Snoozer" and marketed by you as a pillow for commuters, measures approximately 7 inches by 11 inches and is contoured so that the user's head can rest against it while it is propped up against something, such as a car window. The sample is made of 100 percent cotton corduroy woven material with a foam filling. It has a suction cup so that it can be used while traveling, e.g., in cars, trains, planes, etc.

ISSUE:

Whether the submitted merchandise is classifiable as a pillow in Heading 9404 of the Harmonized Tariff Schedule of the United States Annotated (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 (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics.

A pillow is defined by Webster's Third New International Dictionary, Unabridged (1986) as "1 a : something used to support the head of a person resting or sleeping; esp : a sack or bag made typically of cloth and filled with a soft or resilient material (as feathers, down, hair, sponge rubber) : CUSHION." We have decided that an article must be designed to cushion the head to be classifiable as a pillow in Heading 9404. (See, e.g., Headquarters Ruling Letter (HRL) 086646 of June 8, 1990.) Since the submitted merchandise cushions the head and otherwise meets the definition of a pillow, it is classifiable in Heading 9404, HTSUSA.

HOLDING:

The submitted merchandise is classified under subheading 9404.90.1000, HTSUSA, which provides for mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, other, pillows, cushions and similar furnishings, of cotton. The textile category is 369.

Articles that meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are normally subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is normally 4.8 percent ad valorem (otherwise, the general rate of duty is 6 percent ad valorem).

Currently, there is no textile bilateral agreement with Canada, and, therefore, the textile category is included for your information only.

Due to the changeable nature of bilateral agreements, 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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