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HQ 952753


January 12, 1993

CLA-2 CO:R:C:T 952753 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8945

Mr. Jack Ritterman
Springs Industries, Inc.
Performance Products Division
295 Fifth Avenue
New York, New York 10016

RE: Classification of a pillow shell; GRI 2(a); subheading 6307.90.8945, HTSUSA

Dear Mr. Ritterman:

This letter is in response to your inquiry dated September 9, 1992, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a pillow shell. A sample was provided to this office for examination and will be returned under separate cover.

FACTS:

The submitted sample is a pillow shell made of cotton woven fabric and measures approximately 17 square inches. The front panel is comprised of triangular pieces of fabric printed in a floral design and the back panel is a piece of woven fabric printed in a floral design. A narrow piece of floral fabric piping is sewn into the edges of the shell and runs the entire length of the article. There is a 5-1/2 inch slit in the center section near the edge of the seam. After importation the shell will be stuffed with a polyfill material.

ISSUE:

Whether the submitted article is classifiable under heading 9404, HTSUSA, as articles of bedding or similar items, or heading 6304, HTSUSA, as other furnishing articles, or heading 6307, which provides for other made up articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with the subsequent GRI taken in order.

As the submitted sample cannot be classified solely on the basis of GRI 1, we refer to GRI 2, the next applicable provision, which states, in pertinent part:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that , as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

There are three headings potentially applicable to the submitted article. Heading 9404, HTSUSA, provides for articles of bedding and similar furnishings fitted with springs, stuffed or internally fitted with any material. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404, HTSUSA. Finally, heading 6307, HTSUSA, is a residual provision for made up textile articles not provided for elsewhere in the tariff.

As the instant article in its imported condition is not stuffed or fitted with any material, it is precluded from classification in heading 9404, HTSUSA.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), are the official interpretation of the tariff at the international level. The EN for heading 6304, HTSUSA, state that articles in this heading include, among other things, cushion covers.

Pursuant to GRI 2(a), classification of an unfinished good is based on it having the essential character of the finished good. The article in question, in its finished state, does not have the essential character of a finished article as provided for in heading 6304. Cushion covers are completed articles into which cushions, either covered or uncovered, are inserted. The instant merchandise is incomplete and must be stuffed to be completed. In HQ 083845, dated March 23, 1989, we held that unstuffed comforter shells were not classifiable as furninshings because if stuffed, they would be classified in heading 9404, HTSUSA. Therefore, classification in heading 6307, HTSUSA, is by default (See recent ruling classifying same merchandise, HQ 952527, dated December 11, 1992). Thus classification in heading 6304, HTSUSA, is also precluded.
The only remaining alternative is heading 6307, HTSUSA. Customs has previously ruled on similar articles and concluded that these articles, not classifiable within any other heading in the tariff, are classifiable in heading 6307, HTSUSA, as other made up articles (See also, HQ 952527, dated December 11, 1992; Memo 876778, dated August 21, 1992, Memo 877070, dated August 26, 1992 and HRL 084046, dated May 11, 1989).

HOLDING:

The submitted sample is classifiable in subheading 6307.90.8945, which among other things, provides for other made up articles, other, pillow shells, of cotton.

The applicable rate of duty is 7 percent ad valorem and the textile category is 369.

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.

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

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