CLA-2 CO:R:C:G 086646 HP
Ms. Lorraine Dugan
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: Decorative pillows not designed to afford support
to sleeper are not articles of bedding under 9404.
Dear Ms. Dugan:
This is in reply to your letter of February 5,
1990, concerning the tariff classification of pillows,
produced in Korea, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Please
reference your client J.S. International.
FACTS:
The merchandise at issue consists of two pillows,
Styles JI 001 and JI 002. JI 001 is in the shape of a
motorcycle, constructed of 100% nylon and filled with
100% nonwoven polyester fiber. It measures 11 " 8-
".
JI 002 is in the shape of a punching bag, with a
zippered side pocket, and is constructed of the same
materials as JI 001. JI 002 measures 6-
" 16 ".
ISSUE:
Are the instant items classifiable as articles of
bedding under the HTSUSA?
LAW AND ANALYSIS:
Heading 9404, HTSUSA, provides for, inter alia,
articles of bedding. The General Rules of
Interpretation (GRIs) to the HTSUSA govern the class-
ification of goods in the tariff schedule. GRI 1
states, in pertinent part:
... classification shall be determined
according to the terms of the headings and any
relative section or chapter notes ...
Therefore, if the instant merchandise can be considered
articles of bedding, they would be classifiable in
heading 9404.
In HRL 083276 of December 28, 1989, we classified
under heading 9404 mini-pillows, measuring
approximately 56mm and embroidered with decorative
patterns. We stated that
Webster's II New Riverside Dictionary
(1984), at 891, gives the first two
definitions of "pillows" as:
1. A cloth case filled with
a soft stuffing ... and used to
cushion the head esp. during
sleep.
2. A decorative cushion.
Among the definitions of "cushion" is:
1. A pad or pillow with a
soft filling.
It follows therefore that a cloth case
filled with soft stuffing and used for
decorative purposes is a pillow.
This statement was overbroad. The terms of the
heading clearly state that merchandise classified under
this heading must be articles of bedding. We conclude
from this language that in order for pillows to be
classified therein, they must, in some way, be capable
of being used to cushion the head esp. during sleep.
See HRL 086056 of March 1, 1990 (6" 6-
" sachet-type
pillow not class or kind of pillows of heading 9404);
ORR Ruling 046377 of October 19, 1976 ( tooth fairy
pillow, 4-
" 6," too small to support head or body
and not classifiable as pillows, cushions, mattresses
or similar furnishings). In this respect, therefore,
HRL 083276 is modified accordingly.
This analysis is also applicable to the instant
merchandise. Neither style provides the support needed
for the head and neck; indeed, the filling is present
merely to afford shape to the articles. Therefore,
they are not classifiable as articles of bedding under
heading 9404, HTSUSA.
HOLDING:
As a result of the foregoing, the instant
merchandise is classified under subheading
6307.90.9550, HTSUSA, as other made up articles,
including dress patterns, other, other, other. The
applicable rate of duty is 7 percent ad valorem.
Pursuant to section 177.9, Customs Regulations (19
C.F.R. 177.9), HRL 083276 of December 28, 1989, is
modified in conformity with the foregoing.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION