HQ 087110: Pillow Sachet

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 087110
                     August 9, 1990


CLA-2  CO:R:C:G  JS  087110

CATEGORY:  Classification

TARIFF NO.:  6307.90.9590

Lorraine M. Dugan
Associated Merchandising Corp.
1440 Broadway
New York, New York  10018

RE:  Pillow Sachet

Dear Ms. Dugan:

     This is in response to your letter of April 20, 1990, on
behalf of Crescent, requesting classification of a pillow sachet
under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA").

FACTS:

     The sample at issue, style no. F100525, is a heartshaped
pillow covered with a floral fabric which has a 1 inch lace edge
over a 2 inch ruffled edge.  A textile flower and ribbons
decorate the top front portion of the sample.

     You state that the material is made of 65% polyester and 35%
cotton fibers.  You also refer to the item as a "sachet" pillow,
although there is no aroma, which is the qualifying
characteristic of sachets.  See, Webster's Third New
International Dictionary, Unabridged, (1986), sachet is defined
as a small packet of perfumed powder used to scent clothes, as in
a chest of drawers, a trunk, or a closet.  Therefore, the
merchandise at issue will be disqualified as a sachet for
classification purposes.

     The sample will be returned under separate cover as
requested.

ISSUE:

     Whether the crocheted item is classifiable as a pillow in
heading 9404, HTSUSA, or as other made up articles in heading
6307, HTSUSA?



LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.

     Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishing.  Webster's defines pillow as 1. a cloth case
filled with a soft stuffing, as down, feathers, or foam rubber,
and used to cushion the head, esp. during sleep.  The subject
merchandise does not fit within this category, as it is not
within the class or kind of pillows of heading 9404, HTSUSA, when
read in pari materia with the terms of that heading.

HOLDING:

     As a result of the foregoing, this merchandise is classified
under subheading 6307.90.9590, HTSUSA, which provides for other
made up articles, including dress patterns: other: other, other,
dutiable at the rate of 7 percent ad valorem.

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available for inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division