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 > 2001 HQ Rulings > HQ 964401 - HQ 964504 > HQ 964432

Previous Ruling Next Ruling
HQ 964432




April 27, 2001

CLA-2 RR:CR:TE 964432 BAS/jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Chuang Wang

2412 McDonald Avenue

Brooklyn, NY 11223-5231

RE: Classification of Sheepskin Cushion and Pillow; Subheading 9404.90.2000.

Dear Mr. Wang:

On October 14, 1998, the New York office of the Customs Service issued New York Ruling Letter D82500 to you addressing the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a sheepskin rug, pillow, cushion and bed cover from China. This letter is to inform you that upon review of D82500, it has been determined that it should be modified to the extent that it addresses the sheepskin cushion and pillow. This ruling letter does not modify or revoke the classification of the sheepskin rug and bed cover that were classified in heading 4303, HTSUS.

Pursuant to section 625 (c), Tariff Act of 1930, as amended (19 U.S.C. 1625 (c)), notice of the proposed modification of NY D82500 was published on November 29, 2000, in the Customs Bulletin, Volume 34, Number 48. Notice extending the comment period on the proposed modification of NY D82500 was published on February 21, 2001, in the Customs Bulletin, Volume 35, Number 8. The comment period was extended to March 23, 2001. One comment was received, which only addressed the modification of NY 817977.

New York Ruling Letter D82500, as it addresses the sheepskin cushion and pillow, is modified pursuant to the analysis which follows.

FACTS:

In a letter dated September 9, 1998, you requested a tariff classification for a rug, pillow, cushion, bed cover and other items made of sheepskin. You did not provide any samples of the items at that time. This ruling letter applies only to the pillow and cushion which the Customs Service assumes for purposes of this analysis are items that are stuffed with some material.

ISSUE:

What is the proper classification of the sheepskin cushion and pillow ?

LAW AND ANALYSIS:

Classification decisions pursuant to the Harmonized Tariff Schedule of the United States (HTSUS) are made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and notes do not otherwise require, the remaining GRI’s may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

There are two competing headings under the HTSUS that must be considered for classification of the sheepskin cushion and pillow. Heading 4303 provides for “[a]rticles of apparel, clothing accessories and other articles of furskin.” Heading 9404 provides for “[m]attress 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 any material or of cellular rubber or plastics.” While the sheepskin cushion and pillow may be described as “other article[s] of furskin”, they may also be described as “article[s] of bedding and similar furnishing[s]stuffed or internally fitted with any material.”

GRI 2 (b), in pertinent part, directs that goods consisting of more than one material or substance should be classified according to the principles of GRI 3. GRI 3 (a) provides that the heading that offers the most specific description is preferred to a heading that provides a more general description. GRI 3 (a) further states that when two or more headings refer to only part of the materials or substances of a composite good the headings are to be considered equally specific in relation to those goods.

The Explanatory Notes to heading 4303, HTSUS, state that heading 4303 encompasses articles such as rugs, coverlets and unstuffed pouffes. The EN declares that heading 4303 additionally covers “all other articles, including parts, made of furskin, or in which furskin gives the essential character.”

The EN to heading 9404, HTSUS, provides several examples of articles of bedding and similar furnishing “which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.).” Examples include inter alia pillows, cushions, and pouffes. Considering that heading 9404 specifically identifies cushions and pillows as articles of bedding or similar furnishings, the subject merchandise is “ejusdem generis” or “of the same kind” of merchandise as the exemplars set forth in the EN to heading 9404.

The sheepskin cushion and pillow, in accordance with the dictates of GRI 3 (a) that classification decisions be based on the heading that provides the more specific description, are properly classified in heading 9404. Subsequent to a review of headings 4303 and 9404 and the Explanatory Notes to the respective headings, it is the conclusion of this office that heading 9404 is the more specific. Heading 9404, providing for mattress supports, articles of bedding and similar furnishing stuffed or internally fitted with any material, describes the entire articles. Heading 9404 specifically identifies cushions and pillows as examples of articles of bedding or similar furnishings. Heading 4303 which addresses other articles of furskin, conversely, only describes part of the cushion and pillow. Heading 9404 is, therefore, more specific than heading 4303.

Having established that the proper heading for the stuffed sheepskin cushion and pillow is 9404, HTSUS, classification must then be made at the appropriate subheading level. GRI 6 provides that, for legal purposes, classification in the subheadings of a heading is determined in accordance with the terms of the subheadings, any related subheading notes and in accordance with the proceeding general rules of interpretation. Only subheadings at the same level are comparable. GRI 6 essentially applies the principles of GRI 1 through 5 in classifying goods at the subheading level. In addition, in the application of GRI 6, classification must be effected at the six-digit level before proceeding to the eight-digit level.

The items in issue are described by the importer as a cushion and a pillow. Since they are not a mattress support, mattress or sleeping bag, the proper subheading for the sheepskin cushion and pillow is 9404.90, HTSUS. Subheading 9404.90 provides for “Other: Pillows, cushions, and similar furnishings.”

The final step in the analysis requires determination as to whether the cushion and pillow are appropriately classified pursuant to subheading 9404.90.1000, HTSUS, which provides for “Pillows, cushions and similar furnishings: Of cotton,” or subheading 9404.90.2000, HTSUS, which provides for “Pillows cushions and similar furnishings: Other.” Implementation of GRI 6 to the facts of this classification ruling results in the application of GRI 3(b). General Rule of Interpretation 3 (b) provides that mixtures and composite goods consisting of different materials or made up of different components “shall be classified as if they consisted of the material or component which gives them their essential character.” The Custom Service has determined in previous rulings that it is the outer shell or covering that imparts the essential character of certain bedding articles and similar furnishings falling under heading 9404. See HQ 952479, dated January 4, 1993 (baby seat cushions); HQ 951528, dated August 14, 1992 (infant seat cushion); and HQ 951526, dated August 14, 1992 (infant seat cushion).

The outer shells, in the instant case, provide comfort for the user, decoration and give this merchandise its distinctiveness. Consequently, the cushion and pillow are classifiable, in accordance with prior rulings, as if consisting only of the outer shell.

This analysis assumes that the outer shell of the cushion and pillow is composed entirely of sheepskin/natural wool.

Since the outer shell of these items is genuine sheepskin/natural wool they are properly classified in subheading 9404.90.2000, HTSUS, providing for “pillows, cushions and similar furnishings: Other.”

HOLDING:

The instant sheepskin cushion and pillow made of genuine sheepskin/natural wool are properly classified in subheading 9404.90.2000, HTSUS, which provides for “[m]attress 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 any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.”

The general column one rate of duty is 6 percent ad valorem.

New York Ruling Letter NY D82500, dated October 14, 1998, is hereby modified. In accordance with 19 U.S.C. 1625 (c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: