HQ 0089773 - Classification of a miniature pillow; not classifiable in Heading 9404; classifiable in Heading 6307 - 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 0089545 - HQ 0109383 > HQ 0089773

HQ 089773

August 29, 1991

CLA-2 CO:R:C:T 089773 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Mr. James H. Bartee
Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: Classification of a miniature pillow; not classifiable in Heading 9404; classifiable in Heading 6307

Dear Mr. Bartee:

This letter is in response to your inquiry of May 8, 1991, requesting the tariff classification of a miniature pillow from the Philippines. A sample was submitted for examination.

FACTS:

The submitted sample, designated by you as item number 291306, "My Mother My Friend," is a small, rectangular-shaped pillow that measures approximately 15 centimeters by 10 centimeters, including a 2 centimeter wide, lace-like border of woven cotton fabric. The front and back panels are made of a woven blend of 65 percent polyester and 35 percent cotton fabric. This item, which is approximately 2 centimeters thick, is stuffed with polyester material. It has a hanging loop made from a 16 centimeter piece of rayon ribbon. The front of the pillow is adorned with the needlepoint phrase, "My Mother My Friend," and with needlepoint designs representing hearts, flowers, and a ribbon. At the base of the lace-like border is a narrow edging of rayon ribbon. You state that this merchandise will be marketed and sold as a small item to be hung on a wall or a door.

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. We have ruled that miniature pillows, which 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.) Accordingly, the submitted miniature pillow is classifiable in Heading 6307.

HOLDING:

The submitted miniature pillow is classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, other, other, other, other. Articles classified under this subheading are normally subject to a rate of duty of 7 percent ad valorem. Articles classified under this subheading from the Philippines are eligible for duty free treatment under the Generalized System of Preferences. No textile category is currently assigned to merchandise classified under this subheading.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling