CLA-2 CO:R:C:G 087316 CRS

Jeff Musser
Expeditors International
880 Hinckley
P.O. Box 4389
Burlingame, CA 94011-4389

RE: Decorative pillows which do not provide support for the head are not articles of bedding of 9404; similar pillows which incorporate a musical mechanism are not music boxes of 9208.

Dear Mr. Musser:

This is in reply to your letter dated April 27, 1990, to our New York office, on behalf of your client, Paper White, Ltd., in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) on four small decorative pillows. Samples were submitted with your request.


The articles in question are four woven decorative pillows manufactured in and imported from Hong Kong. Entry will be made through the ports of San Francisco and Oakland and, on occasion, through Los Angeles.

Item #1452 is a seven inch square "ring bearer" pillow of 55 percent linen, 45 percent cotton, and is used in weddings for carrying wedding rings. The pillow is stuffed with 100 percent polyester and is embroidered with 100 percent cotton.

Item 2407 is a five inches by seven inches and is described as a "baby sleeping sign" pillow which you state is designed to be hung on the door knob of a baby's room. The pillow itself is 55 percent linen, 45 percent linen, stuffed with 100 percent polyester and embroidered with 100 percent cotton.

Item 2411 is a five inch by seven inch pillow with a small pocket which you describe as a "tooth fairy" pillow. You state that the pillow is designed to hold a baby's tooth. The pillow is made of 55 percent linen, 45 percent cotton, and is stuffed with 100 percent polyester and embroidered with 100 percent cotton.

Item 2412 is heart shaped music box which is designed to be hung on a baby's crib. The pillow is 55 percent linen, 45 percent cotton, embroidered with 100 percent cotton and stuffed with 100 percent polyester. A plastic music box with a spring- operated motor is contained within the pillow.


Whether items #1452, #2407 and #2411 are classifiable as articles of bedding of heading 9404, HTSUSA; and whether item 2412 is classifiable as a music box of heading 9208, HTSUSA.


Heading 9404, HTSUSA, provides for, inter alia, articles of bedding, including pillows. However, the pillows at issue are a class of merchandise separate and distinct from bedding. They are not designed to cushion the head during sleep as they are too small to provide support for the neck and head. See HRL 086646 of June 8, 1990. They are designed instead as wedding pillows, etc., and therefore are not classifiable in heading 9404.

Heading 9208, HTSUSA, covers, inter alia, music boxes. The "heart shaped music box" pillow, item #2412, incorporates a musical mechanism. Nevertheless, the Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, provide in pertinent part at EN 92.08 that:

Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental...are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism.

Item #2412 serves both a utilitarian and ornamental function and is therefore classifiable as if it did not incorporate a musical mechanism.


The four pillows in question are classifiable in subheading 6307.90.9590, HTSUSA, under the provision for other made up articles..., other, other, other, other, and are dutiable at 7 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.


John Durant, Director
Commercial Rulings Division