CLA 2-94:OT:RR:NC:N4:463
Christine Baurle
Bealls Inc.
1806 38th Avenue E
Bradenton, FL 34208
RE: Classification of a beaded accent pillow from India
Dear Ms. Baurle:
This is in reply to your letter dated March 11, 2022, requesting a tariff classification ruling for a beaded accent pillow. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the article is a rectangular beaded accent pillow that measures 12? x 16? and is made of 100% polyester fabric. The pillow front is fully covered in colored beads of either glass or plastic forming four large red flowers with 36 leaves on a light-beige background. The pillow is made in India. See image below:
You suggest that the pillow should be classified in Harmonized Tariff Schedule of the United States (HTSUS) subheading 9404.90.2000 (pillows, other) or subheading 3926.90.3500 (other articles of plastic beads) or subheading 7018.90.5000 (other articles of glass beads).
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that 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 may then be applied in order.
The three competing headings indicated by the requester are:
9404: Mattress supports; articles of bedding and similar furnishings (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:
3926: Other articles of plastics and articles of other materials of headings 3901 to 3914:
7018: Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter:
Since heading 9404 is an eo nomine provision that provides for “pillows,” it is more specific than either “other articles of plastics” (heading 3926) or “glass beads…and articles thereof” (heading 7018). As such, the subject pillow shall be classified in heading 9404 and more specifically in HTSUS subheading 9404.90.2000, 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 percent ad valorem.
Notwithstanding the above analysis, if the beads were of plastic, the pillow still would not be classified as an article of plastic beads because only the pillow front, and not both the front and the back, is covered. Additionally, if the article were both a pillow and an article of plastic beads, Chapter 39 Note 2(x) excludes articles of Chapter 94 (pillows). Finally, if the beads were of glass, the pillow still would not be classified as an article of glass beads because only the pillow front, and not both the front and back, is covered.
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 World Wide Web at https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division