Decorative pillows not designed to afford support to sleeper are not articles of bedding under 9404.

HQ 086646 June 8, 1990 CLA-2 CO:R:C:G 086646 HP CATEGORY: Classification TARIFF NO.: 6307.90.9550 Ms. Lorraine Dugan Customs Analyst Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: Decorative pillows not designed to afford support to sleeper are not articles of bedding under 9404. Dear Ms. Dugan: This is in reply to your letter of February 5, 1990, concerning the tariff classification of pillows, produced in Korea, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference your client J.S. International. FACTS: The merchandise at issue consists of two pillows, Styles JI 001 and JI 002. JI 001 is in the shape of a motorcycle, constructed of 100% nylon and filled with 100% nonwoven polyester fiber. It measures 11 " 8- ". JI 002 is in the shape of a punching bag, with a zippered side pocket, and is constructed of the same materials as JI 001. JI 002 measures 6- " 16 ". ISSUE: Are the instant items classifiable as articles of bedding under the HTSUSA? LAW AND ANALYSIS: Heading 9404, HTSUSA, provides for, inter alia, articles of bedding. The General Rules of Interpretation (GRIs) to the HTSUSA govern the class- ification of goods in the tariff schedule. GRI 1 states, in pertinent part: ... classification shall be determined according to the terms of the headings and any relative section or chapter notes ... Therefore, if the instant merchandise can be considered articles of bedding, they would be classifiable in heading 9404. In HRL 083276 of December 28, 1989, we classified under heading 9404 mini-pillows, measuring approximately 56mm and embroidered with decorative patterns. We stated that Webster's II New Riverside Dictionary (1984), at 891, gives the first two definitions of "pillows" as: 1. A cloth case filled with a soft stuffing ... and used to cushion the head esp. during sleep. 2. A decorative cushion. Among the definitions of "cushion" is: 1. A pad or pillow with a soft filling. It follows therefore that a cloth case filled with soft stuffing and used for decorative purposes is a pillow. This statement was overbroad. The terms of the heading clearly state that merchandise classified under this heading must be articles of bedding. We conclude from this language that in order for pillows to be classified therein, they must, in some way, be capable of being used to cushion the head esp. during sleep. See HRL 086056 of March 1, 1990 (6" 6- " sachet-type pillow not class or kind of pillows of heading 9404); ORR Ruling 046377 of October 19, 1976 ( tooth fairy pillow, 4- " 6," too small to support head or body and not classifiable as pillows, cushions, mattresses or similar furnishings). In this respect, therefore, HRL 083276 is modified accordingly. This analysis is also applicable to the instant merchandise. Neither style provides the support needed for the head and neck; indeed, the filling is present merely to afford shape to the articles. Therefore, they are not classifiable as articles of bedding under heading 9404, HTSUSA. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 6307.90.9550, HTSUSA, as other made up articles, including dress patterns, other, other, other. The applicable rate of duty is 7 percent ad valorem. Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), HRL 083276 of December 28, 1989, is modified in conformity with the foregoing. Sincerely, JOHN DURANT, DIRECTOR COMMERCIAL RULINGS DIVISION