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 > 1993 HQ Rulings > HQ 0089874 - HQ 0112120 > HQ 0089911

Previous Ruling Next Ruling


HQ 089911


September 4, 1991

CLA-2 CO:R:C:T 089911 SK

CATEGORY: CLASSIFICATION

TARIFF NOS: 6304.99.6030; 6307.90.9490

Jill A. Neder
Columbia Shipping Inc.
Import Department
138-01 Springfield Blvd.
Jamaica, New York 11413

RE: Classification of a silk cushion cover, a cotton cover for a small pillow and a small feather-filled cambric pillow; HTSUSA 6304, 6307 respectively.

Dear Ms. Neder:

This is in response to your letter of June 20, 1991, on behalf of Cushions & Covers Ltd., requesting tariff classification of a feather-filled cambric pillow (style A), a silk cushion cover (style B), and a cotton cover for a small pillow (style C). Samples were submitted for examination. The articles will be imported from the United Kingdom and will enter through either JFK, Newark Seaport or New York Seaport.

FACTS:

The submitted merchandise is comprised of three separate samples:

Style A -- a 100% cotton cambric pillow measuring approximately 6.5" x 6.5". The pillow is stuffed with curled feathers.

Style B -- a 100% woven silk, square cushion cover measuring approximately 18.5" x 18.5". A zipper borders one edge for pillow insertion and the entire cover is bordered with silk- covered cord trim (style B);

Style C -- a 100% cotton, square cover for a mini pillow measuring approximately 6.5" x 6.5". The back has an overlaid slit opening which accommodates the insertion of a pillow;

ISSUE:

What is the appropriate classification of the silk cushion cover, the cotton pillow cover and the cambric pillow under the HTSUSA?

LAW & 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.

The Customs Service has issued several rulings in which it was determined that small decorative pillows such as the cambric pillow described above (style A), and its cover (style C), are not considered articles of bedding under heading 9404, HTSUSA, because they are not designed to cushion the head during sleep as they are too small to provide support for the head and neck. See HRL 086056 of March 1, 1990; HRL 086646 of June 8, 1990; and HRL 097316 of July 9, 1990. These items have been held to be classified as other made up articles of heading 6307, HTSUSA.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes to heading 6304, which constitute the official interpretation of this heading at the international level, explicitly include "cushion covers" in its provisions (p. 865). Accordingly, the submitted sample designated as style B supra, is properly classifiable under this heading as it is a cushion cover.

HOLDING:

The small cambric pillow and cotton cover (styles A and C) are classifiable in subheading 6307.90.9490, HTSUSA, under the provision for other made up articles . . ., other, other, other, and are dutiable at 7% ad valorem.

The silk cushion cover (style B) is classifiable in subheading 6304.99.6030, HTSUSA, under the provision for other furnishing articles . . ., other: not knitted or crocheted, of other textile materials: other ..., other: containing 85 percent or more by weight of silk or silk waste, and is dutiable at 6.4 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 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.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: