CLA-2-94:OT:RR:NC:N4:463
Caru Tang
Hangzhou Chenghan Imp & Exp Co Ltd.
Room 1415, No. 18 Qiutao Road, Shangcheng District
Hangzhou, 5180000
China
RE: The tariff classification of a self-inflating pillow from China
Dear Mr. Tang:
In your letter dated August 18, 2023, you requested a binding ruling for a self-inflating pillow. In lieu of samples, illustrative literature and product descriptions were provided.
The article is identified as an Automatic Inflatable Travel Pillow, model no. LS-B260, and is described as a self-inflating foam pillow that will be used for camping, hiking and traveling. The pillow is made of a composite TPU fabric and high-rebound shredded sponge filling. When the air valve is opened, the pillow self-inflates to measure approximately 18.1" (L) x 10.6" (W) x 3.7" (H). The pillow, when compressed and rolled and with the air valve closed, can be stowed in the included nylon fabric pouch and measures approximately 12.6" (L) x 4.7" (D). The pillow weighs approximately 0.6 lbs. and is made in China. See image below:
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Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
We note that the term “pillow” is not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning (Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982)). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources (C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982)). The Online Merriam-Webster Dictionary defines a “cushion” at 1.: as a soft pillow or pad usually used for sitting, reclining, or kneeling; a “throw pillow” at 1.: as a small pillow used especially as a decorative accessory; and a “pillow” at 1.: as a support for the head of a reclining person, especially, one consisting of a cloth bag filled with feathers, down, sponge rubber, or plastic fiber. Regarding “throw pillows,” which can also be called “accent pillows” or “decorative pillows,” there is nothing in the Legal Notes to Chapter 94 or in the terms of heading 9404, or in the ENs to Chapter 94 of the HTSUS restricting throw pillows to standard sizes. This is in contrast to pillows used for sleeping or resting one’s head, which are manufactured and sold in standard sizes. Furthermore, Infantino, LLC v. United States, Slip Op 14-155, dated December 24, 2014, referencing Bauerhin Technologies Ltd. Partnership v. United States, 110 F.3d 744 (Fed. Cir.1997), at 776-778, “[rejects] the argument that HTSUS heading 9404 was limited to items whose primary purpose is to facilitate sleeping or napping.”
We note that although the Chapter 94 ENs state at 1(a) that “[t]his Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63,” this is not a pneumatic pillow because the pillow is stuffed with sufficiently dense shredded foam to perform the pillow’s support function. The purpose of the air valve is not to maintain air in to provide cushioning and support, but rather to maintain the pillow in its deflated state for ease of storage.
Based upon the information and analysis above, this item is within the plain language of heading 9404, HTSUS. The applicable subheading for the Automatic Inflatable Travel Pillow, model no. LS-B260, will be subheading 9404.90.2090, 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: Other.” The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2090, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division