OEC Logistics, Inc.
133-33 Brookville Boulevard, Suite 306
Rosedale, NY 11422
RE: The tariff classification of a neck pillow from China
Dear Ms. Sun:
This ruling is being issued in reply to your letter dated May 24, 2022, on behalf of your client, Yumark Enterprises Corp., requesting a ruling on classification, country of origin and marking. Your request has been split into two rulings. Ruling N326305 will address item PID-2KL617, the black eye mask, and item PID-8L3YXX, the pillowcase. This ruling will address item PID-G83P7R, the neck pillow. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise, item PID-G83P7R, is described as a “U-shaped neck pillow” with a snap button that closes the “U” shape at the end. The neck pillow measures 11" x 12" x 3.4" and has a zipper closure. The pillow cover is made of 95% recycled polyester and 5% spandex knitted fabric, and is filled with a single piece of polyurethane memory foam. See image below:
The manufacturing operations for the neck pillow are as follows:
The knit fabric, memory foam, coil zipper, and snap button are all made in China and
exported to Cambodia.
The fabric is cut to shape, and all of the pieces are sewn together.
The memory foam is inserted into the neck pillow cover, and it is then
packaged and exported to the United States.
What is the tariff classification, country of origin, and marking of the subject merchandise?
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 (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
You suggest classification of the subject neck pillow in subheading 9404.90.2000, 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.” We agree. The general 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 HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
COUNTRY OF ORIGIN:
To determine the country of origin and the country of origin marking of the subject merchandise, CBP must apply the statutory rules of origin set forth in Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, which provides the rules of origin for textiles and apparel products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 102.21) implements the URAA. The term “[t]extile or apparel product” is defined by 19 C.F.R. § 102.21(b)(5) as including, in relevant part, goods that are classifiable under subheading 9404.90, HTSUS. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21 (19 C.F.R. § 102.21(c)(1) – (5)).
Paragraph (c)(1) states: “[t]he country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” Since the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 does not apply.
Paragraph (c)(2) states: “[w]here the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.”
Paragraph (e) in pertinent part states: “[t]he following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section.”The rule for HTSUS subheading 9404.90 states the following: “[e]xcept for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.”
Since subheading 9404.90.2000, HTSUS, is not among the paragraph (e)(2) exceptions, the country of origin of the subject neck pillow is conferred in the country where the fabric comprising the good was formed. Since the neck pillow fabric was knit (formed) in China, this office finds that the neck pillow is of Chinese origin.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Pursuant to 19 U.S.C. 1304, the neck pillow must be marked to indicate that the country of origin is China.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above.
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]
Steven A. Mack
National Commodity Specialist Division