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HQ 961171




December 10, 2001

CLA-2 RR:CR:TE 961171 SG

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Ms. Ann Williams
Tower Group International, Inc.
205 West Service Road
Champlain, New York 12919

RE: Classification of combination pillow-comforter

Dear Ms. Williams:

This ruling is in response to your letter of October 24, 1997, on behalf of your client, Beco Industries Ltd., requesting a classification ruling of a travel-mate zippered pillow-comforter, style 36-1000. A sample was submitted. We apologize for the delay in responding.

FACTS:

The travel-mate zippered pillow-comforter is a multipurpose product. When folded in on itself and zippered together, the product measures 16 inches square and has the appearance of a throw pillow. Unfolded, it becomes a comforter measuring 40 inches by 56 inches. The outer shell of the article actually produced will be 60 percent cotton and 40 percent polyester. The filling consists of 100 percent polyester fiberfill. The shell fabric is made in Pakistan and the fiberfill is a product of the United States. Both components are sent to Canada where they are made up into the travel-mate zippered pillow-comforter.

ISSUE:

Is the travel-mate zippered pillow-comforter, style 36-1000, classified under heading 9404, HTSUS, which provides for, among other things, 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?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) 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 subsequent GRI.

Heading 9404, HTSUS, provides for "Mattress supports; articles of bedding and similar furnishings (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. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 9404, HTSUS, specifies that the heading covers:

(B) Articles of bedding and similar furnishings 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.). For example:

(1) Mattresses, including mattresses with a metal frame.

(2) Quilts and bedspreads (including counterpanes, and also quilts for baby carriages), eiderdowns and duvets (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.

(3) Sleeping bags.

Customs believes the travel-mate zippered pillow-comforter is a similar furnishing within the meaning of heading 9404, HTSUS. Folded up, it is a throw pillow; opened, it is a comforter.

It has consistently been Customs position that merchandise such as the one at issue, is classified under heading 9404, HTSUS. In Headquarters Ruling Letter (HQ) 083049, issued April 28, 1989, a comforter which contained a foot pocket, and folded up into a pillow, was classified under 9404.90.9040, HTSUSA. In HQ 082520, issued September 20, 1988, a comforter which folded into a bunny with stuffed ears and feet was classified under 9404, HTSUS. Similar merchandise was also the subject of HQ 082601, issued October 17, 1988, which classified a comforter which folded into a doll under 9404, HTSUS; HQ 086831, issued April 5, 1990, classified a "Wubie" (plush toy which unfolded into a comforter) under subheading 9404, HTSUS. Also see New York Ruling Letter (NY) 816472 dated November 29, 1995, and NY D82298 dated September 29, 1998, in which similar "convertible" comforters were classified subheading 9404, HTSUS.

HOLDING:

The travel-mate zippered pillow-comforter, style 36-1000, is classified as an article of bedding or a similar furnishing, stuffed, whether or not covered, other, other, other, quilts, eiderdowns, comforters and similar articles, with outer shell of cotton, subheading 9404.90.8505, textile category 362, dutiable at the 2001 general column one rate of 13.3 percent ad valorem.

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 your client 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 at the 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, your client should contact the 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 Rulings Division

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