CLA-2 CO:R:C:T 950604 CC

Karen R. Conner-Duff
Import Manager/Customs Coordinator
P.O. Box 14488
Lenexa, Kansas 66215

RE: Classification of an inflatable headrest and pouch; made of PVC with textile flock; GRI 5; classifiable in Heading 3926

Dear Ms. Conner-Duff:

This letter is in response to your request for the tariff classification of an inflatable headrest and a pouch from Hong Kong. Samples were submitted for examination.


The submitted merchandise is an inflatable travel headrest, which measures approximately 10 inches by 15 inches. This article is U-shaped and is designed to fit around the neck. This merchandise comes with a matching pouch that is designed to hold the headrest. The headrest and pouch are both made of polyvinyl chloride (PVC) plastic sheeting with an exterior surface of textile flock.


Whether the submitted merchandise is classifiable in Heading 3926 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6307, HTSUSA?


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 3926, HTSUSA, provides for other articles of plastics and articles of other materials of headings 3901 to 3914. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, this heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 3901 to 3914.

Heading 6307, HTSUSA, provides for other made up articles. Note 1 to Chapter 63 states that subchapter 1 applies only to made up articles, of any textile fabric (emphasis added). The Explanatory Notes state, at page 861, that headings 6301 to 6307 (subchapter 1) cover made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature.

The merchandise at issue is made of plastic. The textile flock consists of no more than short, textile fibers sprayed on the plastic. Accordingly, the flocked PVC from which the headrest is made is not a fabric within the scope of Section XI. Consequently this merchandise is not classifiable in Heading 6307 in application of the relevant chapter notes and Explanatory Notes. Instead, this merchandise is classifiable in Heading 3926.

Concerning the classification of the pouch, GRI 5 provides that in addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The pouch is specially shaped to contain the headrest and is suitable for long term use. If entered with the inflatable headrest, the pouch meets the requirements of GRI 5(a) and is classifiable with the inflatable headrest in Heading 3926.


The submitted merchandise is classified under subheading 3926.90.7500, HTSUSA, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty is 4.2 percent ad valorem.


John Durant, Director
Commercial Rulings Division