CLA-2-94:OT:RR:NC:N4:433
Marvin Zepeda, President
Film Logic Customs Broker Inc.
15020 S. Figueroa Street
Gardena, CA 90248
RE: The tariff classification of a pillow from China.
Dear Mr. Zepeda:
In your letter dated December 1, 2015, on behalf of Boyd Flotation Inc., you requested a tariff classification ruling. Illustrative literature was provided.
The item is identified as the “izone® pillow.” The merchandise concerned contains cooling gel memory foam, and features: 2 cool gel cylinders, a gel fiber comfort zone, two oval channels and 3D mesh, and a removable washable deluxe quilted cover. The 2 cool gel cylinders are inserted into the gel memory foam. The gel fiber comfort zone adds a plush cushion feel to the pillow. The two oval channels and 3D mesh, the side panels, allow for continuous airflow throughout the night to stay dry and cool. The removable quilted cover is machine washable. Marketing information indicates 3-zones within the pillow: zone-1, the lower zone provides neck support for back sleepers or smaller side sleepers, zone-2, the middle zone provides plush comfort for one’s head, and zone-3, the higher zone provides neck support for taller side sleepers. For purposes of this ruling, the removable quilted cover will be considered made of polyester, as this is the typical material found on covers when purchasing cool gel memory foam pillows at retail stores.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
The izone® pillow is composed of different components (i.e., polyurethane material in the form of memory foam, cooling gel and polyester) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We recognize that the cool gel (cylinders) allows for more airflow, along with the oval channels and 3D mesh, thereby aiding in the prevention of overheating of one’s body through regulating the pillow’s temperature to a desirable level. Yet, it is the memory foam that (1) contours to the shape of the head and neck providing comfort while sleeping, (2) provides temperature-controlled support that allows the pillow to adjust to heat given off by one’s head and neck, thus providing a softer pillow when sensing increased heat and a firmer pillow when those levels of heat are dispersed throughout the pillow, (3) provides pain-relief comfort by displacing pressure from points of pain through the molding of the pillow when encountering higher temperatures, and (4) is healthier and allergy friendly as compared to other pillow type materials, when putting one’s head and neck upon. Based on the four factors above, it is our opinion that the “memory foam” imparts the essential character to the izone® pillow.
See Unites States Court of International Trade, Pillowtex Corp. v. Unites States, 983, F. Supp. 188, Slip Op. 97-146, Court No. 94-09-00568, dated October 28, 1997 and affirmed by United States Court of Appeals, Federal Circuit, Pillowtex Corporation v. United States, No. 98-1227, dated March 16, 1999.
The applicable subheading for the izone® pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; 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: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division