CLA-2 CO:R:C:T 089773 CC
Mr. James H. Bartee
Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: Classification of a miniature pillow; not classifiable in
Heading 9404; classifiable in Heading 6307
Dear Mr. Bartee:
This letter is in response to your inquiry of May 8, 1991,
requesting the tariff classification of a miniature pillow from
the Philippines. A sample was submitted for examination.
FACTS:
The submitted sample, designated by you as item number
291306, "My Mother My Friend," is a small, rectangular-shaped
pillow that measures approximately 15 centimeters by 10
centimeters, including a 2 centimeter wide, lace-like border of
woven cotton fabric. The front and back panels are made of a
woven blend of 65 percent polyester and 35 percent cotton fabric.
This item, which is approximately 2 centimeters thick, is stuffed
with polyester material. It has a hanging loop made from a 16
centimeter piece of rayon ribbon. The front of the pillow is
adorned with the needlepoint phrase, "My Mother My Friend," and
with needlepoint designs representing hearts, flowers, and a
ribbon. At the base of the lace-like border is a narrow edging
of rayon ribbon. You state that this merchandise will be
marketed and sold as a small item to be hung on a wall or a door.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
9404 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9404, HTSUSA, provides for 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 or of cellular rubber or
plastics. We have ruled that miniature pillows, which are not
capable of supporting the head, are not classifiable in Heading
9404, and instead are classifiable in Heading 6307, HTSUSA, which
provides for other made up articles. (See e.g., Headquarters
Ruling Letter (HRL) 086646 of June 8, 1990, HRL 087316 of July
9, 1990, and HRL 087446 of July 16, 1990.) Accordingly, the
submitted miniature pillow is classifiable in Heading 6307.
HOLDING:
The submitted miniature pillow is classified under
subheading 6307.90.9490, HTSUSA, which provides for other made up
articles, other, other, other, other. Articles classified under
this subheading are normally subject to a rate of duty of
7 percent ad valorem. Articles classified under this subheading
from the Philippines are eligible for duty free treatment under
the Generalized System of Preferences. No textile category is
currently assigned to merchandise classified under this
subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division