CLA-2 CO:R:C:T 952492 CC
Grace Patterson
Assistant Product Manager
Louisville Bedding Company
10400 Bunsen Way
Louisville, KY 40299
RE: Classification of pillow shells; Classifiable in Heading
6307
Dear Ms. Patterson:
This letter is in response to your inquiry requesting the
tariff classification of pillow shells. Samples were submitted
for examination.
FACTS:
The first sample is designated as a bed rest pillow shell,
which will be made of either 100 percent cotton woven fabric or a
woven blend of 65 percent polyester and 35 percent cotton fabric.
After importation the item will be stuffed with polyfill,
shredded foam, or another filling through small unfinished
openings, which will then be sewn closed. The body of the item
is approximately 20 inches by 21 inches and will be approximately
5 inches to 6 inches thick when stuffed. Attached at the lower
corners are two 9-inch by 8-inch arms that extend out from the
body. A folded piece of self fabric is inserted into the upper
seams of the bed rest. This self fabric extends 2 inches from
the seam. There is one unfinished 10-inch opening in the bottom
seam of the main body and an unfinished 9-inch opening in one
arm.
The second sample is called a ruffled pillow shell and will
also be made in either 100 percent cotton woven fabric or a woven
blend of 65 percent polyester and 35 percent cotton fabric. The
item consists of two pieces of fabric sewn together at their
edges to form a 14-inch by 14-inch center section that is
surrounded by a 2 1/2-inch ruffle inserted into the edge seam.
There is an unfinished 4-inch opening in the seam.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6304 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), Heading 6307, HTSUSA, or Heading 9404,
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 6304, HTSUSA, provides for other furnishing
articles. Heading 6307, HTSUSA, provides for other made up
articles. 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, whether or not covered.
The pillow shells, in their condition as imported, are not
stuffed or internally fitted with any material and therefore are
not classifiable in Heading 9404. In addition, these articles
are not designed for or fitted with a zipper closure typical of
cushion covers. The articles exhibit the general characteristics
of pillow shells which, when stuffed, are classifiable in Heading
9404. In HRL 084046 of May 11, 1989, HRL 084718 of July 31,
1989, and HRL 952527 of December 11, 1992, we ruled that pillow
shells are classifiable in Heading 6307, HTSUSA, which provides
for other made up articles. The subject merchandise, similar to
that of the aforementioned rulings, is therefore classifiable in
Heading 6307.
The 100 percent cotton pillow shells are provided for under
subheading 6307.90.8945, HTSUSA. The remaining pillow shells are
made of a blend of 65 percent polyester and 35 percent cotton
fabric. Note 2(A) and subheading Note 2(A) to Section XI provide
that goods of a mixture of two or more textile materials are to
be classified as if consisting wholly of that one textile
material which predominates by weight over each other single
textile material. Since polyester predominates by weight in
these shells, they are classified under subheading 6307.90.9986,
HTSUSA.
HOLDING:
The pillow shells made of 100 percent cotton fabric are
classified under subheading 6307.90.8945, HTSUSA, which provides
for other made up articles, other, other, pillow shells, of
cotton. The rate of duty is 7 percent ad valorem, and the
textile category is 369.
The pillow shells made of a blend of 65 percent polyester
and 35 percent cotton fabric are classified under subheading
6307.90.9986, HTSUSA, which provides for other made up articles,
other, other, other, other, other. The rate of duty is 7 percent
ad valorem. No textile category is currently assigned to
merchandise classified under this subheading.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division