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 > 2004 HQ Rulings > HQ 966772 - HQ 966839 > HQ 966808

Previous Ruling Next Ruling
HQ 966808




September 22, 2004

CLA-2 RR:CR:TE 966808 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Ms. Holly M. Cook
Louisville Bedding Company

10400 Bunsen Way

Louisville, KY 40299

RE: Revocation of NY J86955, regarding classification of woven textile pillow covers with zipper closures

Dear Ms. Cook:

This is in regard to the Customs and Border Protection (CBP) New York Ruling Letter (NY) J86955, issued to you on August 21, 2003. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY J86955 by providing the correct classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain woven textile pillow covers.

Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2188 (1993) notice of the proposed revocation of NY J86955 was published on July 14, 2004, in Vol. 38, No. 29, of the Customs Bulletin. One comment was received in response to this notice.

FACTS:

In NY J86955, the subject article was described as a “pillow protector/pillowcover” (hereinafter “pillow cover”) made from either 100 percent cotton woven fabric or 55 percent polyester and 45 percent cotton woven fabric. The fabric featured either a plain weave or a white on white stripe sateen weave. Three edges of the fabric were sewn closed and the fourth edge designed with a zipper closure. After importation, the cover was to be stuffed with a latex foam “bun” and the zipper closed. The cotton pillow cover was classified in subheading 6302.31.9040, HTSUSA, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of Cotton: Other: Not napped, Pillowcovers.” The pillow cover comprised of chief weight polyester was
classified in subheading 6302.32.2060, HTSUSA, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other, Other: Other.”

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the HTSUSA is 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 heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The commenter states that the scope of the proposed revocation is unclear and asserts that pillow covers, zippered or otherwise, should not be classified in heading 6304, HTSUSA. The commenter further asserts that when classifying this type of product, the focus should be on the article’s function or purpose, which is believed to be simply a component of an unfinished pillow. The commenter characterizes this article as a pillow “shell” which merely forms the outermost portion of a pillow. Thus, the commenter suggests that the merchandise be classified as “other made up articles” in heading 6307, HTSUSA.

We disagree with the commenter’s assertions and begin by noting that the subject article is not classifiable as “bed linen” of heading 6302, HTSUSA. Specifically, pillow protectors which are sold separately and designed for use as protective covers for the pillow or as allergen barriers for the user, have been classified in heading 6302, HTSUSA. See Headquarters Ruling Letter (HQ) 088548, May 22, 1991; NY E83934, July 26, 1999; NY H80682, May 31, 2001; NY J88376, September 18, 2003, and NY J89412, October 15, 2003. In this instance, the subject article is designed to be sold with the latex foam bun as an integral part of the pillow.

In revoking NY J86955, we are relying on established precedent wherein CBP has distinguished between pillow shells and covers. The major distinction is that a cover is a finished item with some means of closure while a shell is unfinished. CBP has consistently ruled that finished pillow or cushion covers with zipper closures are classifiable in heading 6304, HTSUSA. In Headquarters Ruling Letter (HQ) 964490, dated October 19, 2000, a knit polyester fleece cover for a neck pillow, having a zipper closure on one side and designed to be filled with loose polyester fiber after importation into the United States, was classified under subheading 6304.91.0040, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, Of man-made fibers.” In HQ 088340, dated January 4, 1990, CBP classified two different styles of “pillow covers” in heading 6304, HTSUSA: Style 1664 was constructed with a zippered opening; Style 8802 did not have a finished zipper closure but the back consisted of two over-lapping panels forming a pocket to insert a pillow. See also HQ 956121, dated June 22, 1994, which classified a “pillow cover” with zipper closure under heading 6304, HTSUSA; and HQ 963484, which separately classified two finished cushion covers with zipper closures in heading 6304, HTSUSA.

In view of the foregoing, it is our determination that the subject articles were incorrectly classified in NY J86955. The correct classification for these woven textile pillow covers with zipper closures is in heading 6304, HTSUSA.

HOLDING:

NY J86955, dated August 21, 2003, is hereby revoked.

The merchandise is correctly classified as follows: The pillow cover consisting of 100 percent cotton woven fabric is classified in subheading 6304.92.0000, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The general column one duty rate is 6.3 percent ad valorem. The textile category is 369. The pillow cover consisting of 55 percent polyester and 45 percent cotton woven fabric is classified in subheading 6304.93.0000, HTSUSA, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general column one duty rate is 9.3 percent ad valorem. The textile category is 666.

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 you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available on the CBP website at www.cbp.gov.

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

In accordance with 19 U.S.C. section 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,


Previous Ruling Next Ruling

See also: