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HQ 957315




March 2, 1995

CLA-CO:R:C:T 957315 GG

CATEGORY: CLASSIFICATION

TARIFF NO: 6304.92.0000

Mr. B.S. Yeung
Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1150 18th St., N.W., Suite 475
Washington, D.C. 20036

RE: Classification of neckroller case made of woven cotton

Dear Mr. Yeung:

This is in response to your request of November 14, 1994, for a review of the tariff classification of "neckroller" cases imported by Esprit Asia. We are returning the sample to you under separate cover.

FACTS:

The item in question is described as a neckroller case. It is a tube of 100% cotton printed woven fabric made up from three separate components which are sewn together. The center component measures 30 cm in length, and is flanked by 7 cm long components on each side. The neckroller case is approximately 50.5 cm in circumference. There are drawstring closures at each end fashioned from the same fabric. This item is intended to cover a cylindrical shaped cushion. You state that when stuffed, the neckroller will provide support for a person's head while sitting.

ISSUE:

How is the neckroller case properly classified?

LAW AND ANALYSIS:

Articles are classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be 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 subsequent GRI's.

As noted previously, the stated purpose of this item is to cover a small cylindrical shaped cushion which will provide support for a person's head or neck while sitting. In appearance, the neckroller will resemble a small bolster. Bolster cases are provided for at the subheading level within heading 6302 of the HTSUSA, which covers bed linen, table linen, toilet linen and kitchen linen. However, the National Import Specialist whose expert opinion was sought in this case, cites to Fairchild's Dictionary of Home Furnishing in noting that bolsters are usually larger than the neckroller in question. Specifically, Fairchild's defines a bolster as "a large round or rectangular pillow which is about 21 x 39 inches in the twin-bed size; and 21 x 54 inches in the double-bed size." The neckroller is considerably smaller, and therefore, is not a bolster. The neckroller is not an article of bedding and accordingly, its case cannot be classified as bed linen under heading 6302, HTSUSA.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the nomenclature at the international level, state, in pertinent part, that

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 9404, for use in the home, public buildings, theaters, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bedcovers of heading 9404); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantelpiece runners; curtain loops; valances (other than those of heading 6303). (Emphasis added.)

The neckroller case is a type of cushion cover for use in the home. Consequently, this article falls under heading 6304, HTSUSA.

HOLDING:

The neckroller case is classifiable under subheading 6304.92.0000, HTSUSA, as an other furnishing article, excluding those of heading 9404: other: not knitted or crocheted, of cotton. It is subject to a 7.1% ad valorem rate of duty and falls under textile quota category 369.

The designated textile and apparel category may be subdivided into parts. If so, the 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 the importer 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 updated weekly and is available for inspection at your local Customs office.

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

Sincerely,

John Durant
Director, Commercial

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