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HQ 089446


September 5, 1991

CLA-2 CO:R:C:T 089446 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490, 9404.90.1000

Mr. James Shaw
Customs Manager
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: Classification of a pillow and stuffed textile Christmas trees; pillow classifiable in Heading 9404; textile trees classifiable in Heading 6307

Dear Mr. Shaw:

This letter is in response to your inquiry of May 7, 1991, requesting the tariff classification of a pillow and "stuffed textile Christmas trees." Samples were submitted for examination.

FACTS:

Four samples were submitted for classification. Style F60005 is a heart-shaped pillow that measures 12 inches by 14 inches, exclusive of the ruffles. The outer surface of this pillow, along with a 3 1/8-inch wide ruffle, is made of 100 percent woven cotton paisley printed fabric. A smaller ruffle that is made of lace and measures 2 inches wide is sewn on top of the ruffle of paisley fabric.

The other three samples, styles F63012, F63013, and F63014, are stuffed textile articles shaped like Christmas trees. They each measure approximately 14 inches from the base to the top. None of these articles is flat; each protrudes in four directions, representing the tree limbs, and has 13 bows sewn to the limbs. Each of these articles is manufactured from woven fabric. Style F63012 is made of a blend of 65 percent polyester and 35 percent cotton fabric. Style F63013 is made of 100 percent cotton fabric. Style F63014 is made of 100 percent nylon fabric.

ISSUE:

Whether the submitted merchandise is classifiable 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."

In defining cushions and pillows The Random House Dictionary of the English Language, the Unabridged Edition (1983) states at p. 357, "CUSHION, PILLOW, BOLSTER agree in being cases filled with a material more or less resilient, intended to be used as supports for the body or parts of it. A CUSHION is a soft pad used to sit, lie, or kneel on, or to lean against: a number of cushions on a sofa; cushions on pews in a church. A PILLOW is a bag or case filled with feathers, down, or other soft material, usually to support the head: to sleep with a pillow under one's head."

We have ruled that pillows that are not capable of supporting the head are not classifiable in Heading 9404, and instead are classifiable in Heading 6307, HTSUSA, which provides for other made up articles. (See e.g., Headquarters Ruling Letter (HRL) 086646 of June 8, 1990, HRL 087316 of July 9, 1990, and HRL 087446 of July 16, 1990.) Style F60005, the heart-shaped pillow, is capable of supporting the head and is classifiable in Heading 9404. Since the stuffed Christmas trees are not flat but jut outward in different directions, they would be quite uncomfortable to use as pillows or cushions. We do not believe they are capable of supporting the head or body, and, therefore, they are not classifiable as pillows or cushions of Heading 9404. Instead, the stuffed Christmas trees are classifiable in Heading 6307.

HOLDING:

Style F60005 is classified under subheading 9404.90.1000, HTSUSA, which 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, whether or not covered, other, pillows, cushions and similar furnishings, of cotton. The rate of duty is 6 percent ad valorem, and the textile category is 369.

Styles F63012, F63013, and F63014 are classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, other, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to articles classified under this subheading.

The samples are being returned under separate cover.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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