CLA-2 CO:R:C:G 083049 CMR
Hamilton & Morrisey, Inc.
12650 Northup Way #403
Bellevue, Washington 98005
RE: Classification of combination pillow-foot-pocket-comforter
Dear Ms. Hamilton:
This ruling is in response to your letter of September 20, 1988,
requesting classification of your merchandise--"Pillow-Foot-Pocket-
Comforter"-(TM) (patent pending).
FACTS:
The Pillow-Foot-Pocket-Comforter is a multipurpose product.
When folded into the built-in pocket, the product measures 18 1/2 by
23 1/2 inches and has the appearance of a large decorative throw
pillow. Unfolded, it becomes a comforter with a pocket at one end
into which one's feet may be inserted.
Unfolded, the article measures 33 5/8 inches by 63 5/8 inches
exclusive of a 3 3/8 inch ruffle. The shell and liner of the article
are made from woven fabric consisting of 65 percent polyester and 35
percent cotton. The filling consists of 100 percent polyester fiber
fill. The inside cording is 100 percent polyester.
ISSUE:
Is the Pillow-Foot-Pocket-Comforter more properly classified
under heading 6304, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404, or under heading 9404,
HTSUSA, 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?
-2-
LAW AND ANALYSIS:
While the Pillow-Foot-Pocket-Comforter is not bedding nor sized
as a bedding comforter, Customs believes it is a similar furnishing
within the meaning of heading 9404, HTSUSA. Folded up, it is a throw
pillow; opened, it is a comforter. As an article of furnishing of
heading 9404, HTSUSA, the Pillow-Foot-Pocket-Comforter is excluded
from classification in heading 6304, HTSUSA.
HOLDING:
The Pillow-Foot-Pocket-Comforter is classified as an article of
bedding or a similar furnishing, stuffed, whether or not covered,
other, other, other, other, subheading 9404.90.9040, no textile
category, dutiable at 14.5 percent ad valorem.
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 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
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins