HQ 086646: Decorative pillows not designed to afford support to sleeper are not articles of bedding under 9404.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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