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HQ 952690


January 14, 1993

CLA-2 CO:R:C:M 952690 EJD

CATEGORY: CLASSIFICATION

TARIFF NO: 9404.90.20; 6307.90.99

Mr. Peter J. Allen
Neville, Peterson & Williams
39 Broadway
New York, New York 10006

RE: Neck Support Collar; Car Seat Strap Cover; Headings 6307, 9404; Subheading 6307.90.94; HQs 086646, 087769, 088513, 089911, 950370, and 951996

Dear Mr. Allen:

This is in response to your letter dated September 4, 1992, to the Regional Commissioner of Customs in New York, on behalf of Gold, Inc., concerning the tariff classification of a child's neck support collar ("collar") and car seat strap cover ("cover") under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and samples of the articles were forwarded to this office for a response.

FACTS:

The child's neck support collar, which will be manufactured in China or Korea, is a horseshoe-shaped soft cushion measuring approximately 9 by 9 inches with a circular cross-section measuring 3 inches. The collar is covered with 50 percent polyester and 50 percent cotton knitted terry fabric. The filling is composed of 100 percent polyester fiber batting. It is used to support the neck of a child seated in a car seat. When used with the opening in the back of the neck, the collar supports the child's chin and jaw and keeps the head upright. The collar can also be worn with the opening in the front of the neck. The collar then supports the back and sides of the neck while allowing the child's chin to move forward to a "comfortable napping position."

The car seat strap cover also will be manufactured in China or Korea. The cover is rectangularly shaped and measures approximately 6 by 6 inches. The cover is made of 100 percent woven cotton material and is filled with 100 percent cotton. The cover is cross-stitched to provide a quilted effect and features self-fabric hemmed edges. It has Velcro-type hook-and-loop closures which allow the cover to be securely wrapped around a car seat safety harness. It is intended to be used with very young children to provide padding and prevent chafing of the skin.

You maintain that both the neck support collar and the car seat strap cover are properly classifiable as other made up textile articles under subheading 6307.90.94, HTSUS (now subheading 6307.90.99, HTSUS).

ISSUE:

What is the classification of the neck support collar and car seat strap cover under the HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs), 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.

I. NECK SUPPORT COLLAR

You maintain that the neck support collar is classifiable as an other made up textile article under heading 6307, HTSUS, because it is not more specifically provided for in any other tariff description.

You assert that the collar cannot be classified under heading 9404, HTSUS, which covers articles of bedding and similar furnishings such as mattresses, cushions, and pillows. You contend that it is not an article of "bedding" because it is not used in the bedroom or household. Further, it is not a "pillow" because it is not used to cushion the head. You state that Headquarters Ruling Letter (HQ) 086646, dated June 8, 1990, supports your belief that the neck support collar would not be defined as a "pillow".

We have carefully reviewed HQ 086646 and disagree with your contention that it supports your belief. HQ 086646 dealt with decorative pillows which were not similar to the collar under consideration. Customs held that the decorative pillows did not support the head and neck and that the filling was present merely to afford shape to the articles. Customs ruled that decorative pillows were not classifiable under heading 9404, HTSUS, but were classifiable under subheading 6307.90.95, HTSUS.

You further assert that HQ 089911, dated September 4, 1991, and HQ 088513, dated April 16, 1991, support your position that the collar is not classifiable under heading 9404, HTSUS. Inasmuch as the articles in these two cases are different from the collar under consideration, they are inapposite. In HQ 089911, Customs held that small decorative pillows were not considered articles of bedding under heading 9404, HTSUS, because they were not designed to cushion the head during sleep and they were too small to provide support for the head and the neck. In HQ 088513, Customs dealt with a wedge-shaped head-rest made of polyfoam. We stated that the head-rest did cushion and support the head and the neck, but that its construction was not of a traditional pillow with its shoulder straps and compartments for personal items. This wedge-shaped head-rest was held not to be classifiable as a pillow under heading 9404, HTSUS.

On the other hand, in HQ 087769, dated November 8, 1990, "the Snoozer", a pillow for commuters which was constructed so the user's head could rest against it while it was propped up against something was held to be classified under subheading 9404.90.10, HTSUS, as an article of bedding and similar furnishing. In HQ 087769, a pillow was defined 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 HQ 087769, we stated that to be classified as a pillow in heading 9404, HTSUS, an article must be designed to cushion the head.

Furthermore in HQ 951996, dated August 24, 1992, Customs dealt with the classification of an infant head rest. The head rest was made of thick padding to support a baby's head in an upright position. It was held to be properly classified under subheading 9404.90.20, HTSUS.

The neck support collar clearly meets the definition of a "pillow" set forth in HQ 086646 and 087769 and is similar to the infant head rest in HQ 951996 because it is a non-decorative pillow or cushion which supports the neck and the back and the side of the head. We are of the opinion that the applicable provision for the neck support collar is subheading 9404.90.20, HTSUS, 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 material or of cellular rubber or plastics, whether or not covered...[o]ther... [p]illows, cushions and similar furnishings...[o]ther."

II. CAR SEAT STRAP COVER

You maintain that the car seat strap cover is classifiable under heading 6307, HTSUS, because it is not more specifically provided for elsewhere in the tariff. You argue that the cover cannot be classified under heading 9404, HTSUS, because it is not of the same class or kind of merchandise as is classifiable under that heading. You contend that HQ 950370, dated January 7, 1992, supports your belief that the cover is classified under heading 6307, HTSUS.

We agree with your rationale. In HQ 950370, Customs was concerned with the classification of a restraint pad for a rocker seat. The square textile pad was designed to wrap around the restraint strap that holds a child in the seat. Customs ruled that this restraint pad was not a pillow, mattress or other cushion upon which the infant rests and that it does not provide cover such as quilts and eiderdowns. It was held that the restraint pad was classifiable under the provision for other made up textile articles under subheading 6307.90.94, HTSUS.

In our opinion, the cover is properly classified under subheading 6307.90.99, HTSUS, which provides for "[o]ther made up articles, including dress patterns ... [o]ther ... [o]ther ...

HOLDING:

The subject neck support collar is classifiable under subheading 9404.90.20, HTSUS, as articles of bedding, pillows, cushions and similar furnishings, with a rate of duty of 6 percent ad valorem.

The subject car seat strap cover is classifiable under subheading 6307.90.99, HTSUS, as other made up textile articles, with a rate of duty of 7 percent ad valorem.

Sincerely,

John Durant, Director

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