CLA-2 CO:R:C:T 953004 CC
Tracey Rozeman
Expeditors International
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, OH 45275
RE: Classification of a pillow shell and a cushion cover; pillow
shell is classifiable in Heading 6307; cushion cover is
classifiable in Heading 6304
Dear Ms. Rozeman:
This letter is in response to your inquiry of October 23,
1992, on behalf of the Safegard Corporation, requesting the
tariff classification of "pillow covers." Samples were submitted
for examination.
FACTS:
The first sample, designated by you as "Ruffle," is a pillow
shell which is approximately 15 inches square and is stated to be
made of 100 percent cotton. There is a ruffle extending four
inches from the edge on all sides. The front panel consists of
several layers. After importation this item will be stuffed with
filling through a 7-1/2 inch unfinished opening in the edge seam.
The second sample, designated by you as "Chair Pad," is the
shell of a seat cushion. It is approximately 17 inches by 16
inches and is made of a 100 percent cotton woven fabric. Sewn
into the edge seam is a ruffle constructed of the same fabric.
There is a 6 1/2-inch unfinished opening in the edge seam.
Attached to each side of the opening are two textile straps that
are 13 inches long by 1/2-inch wide.
The third sample, designated by you "Corded," is a 15-inch
square pillow shell made from 100 percent cotton woven fabric.
A 7/8-inch corded piping is inserted into the edge seams. The
shell has a 7-inch unfinished opening in one edge seam.
The fourth sample, designated by you as style 1015, is a
finished cushion cover made of 100 percent cotton woven fabric.
The approximately 15-inch by 15 1/2-inch cover has a multi-
layered front panel. An approximately 1/16-inch thick foam layer
is inserted between the outer woven fabric and an inner
cheesecloth type fabric. The outer fabric has a center section
with a multiple tucked fabric design joined to two quilted
sections. The quilting extends through all three layers. There
is a finished 9-inch sham-type overlapping flap opening on the
back.
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 first three samples, in their condition as imported, are
not stuffed or filled pillows or cushions of Heading 9404. In
addition, these articles are not designed for or fitted with a
zipper closure typical of a finished cushion cover. These
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, HRL 952527
of December 11, 1992, and HRL 952492 of January 29, 1993, 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 fourth sample, style 1015, is a finished cushion cover,
with a zipper closure. According to the Harmonized Commodity
Description and Coding System, Explanatory Notes, the official
interpretation of the HTSUSA at the international level, at page
865, cushion covers are classifiable in Heading 6304. In
addition, the Explanatory Notes to Heading 9404, at page 1580,
exclude cushion covers from that Heading, reiterating that they
are classifiable in Heading 6304.
In HRL 089018 of August 9, 1991, we ruled that an infant
seat cushion/cover, designed for use in an infant car seat, was
classifiable in Heading 9404. That article contained foam
padding, which provided support to infants and made the article
classifiable as a seat cushion of Heading 9404. The instant
merchandise contains a 1/16-inch layer of filling. This filling
does not make this merchandise an article of Heading 9404. It is
essentially a cushion cover and not a cushion. Since the
Explanatory Notes specifically state that cushion covers are
classifiable in Heading 6304, style 1015 is classifiable in that
heading.
HOLDING:
The first three samples 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 fourth sample, style 1015, is classified under
subheading 6304.92.0000, HTSUSA, which provides for other
furnishing articles, excluding those of Heading 9404, not knitted
or crocheted, of cotton. The rate of duty is 7.2 percent ad
valorem, and the textile category is 369.
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