HQ 087650: Classification of an inflatable travel pillow with cover

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 087650

                                   October 23, 1990

            CLA-2 CO:R:C:G  087650 jlj

            CATEGORY:  Classification

            TARIFF NO.:  3926.90.7500

            Ms. Lois DeLarra
            Alrod International Inc.
            880 Stanton Road
            Burlingame, California 94010

            RE:  Classification of an inflatable travel pillow with cover

            Dear Ms. DeLarra:

                 You inquired about the tariff classification of an
            inflatable travel pillow and cover imported from Hong Kong on
            behalf of your client, J. Jacobs Co. Inc. of San Francisco,
            California.  A sample of the merchandise was submitted along
            with your letter.

            FACTS:

                 The sample in question consists of an 11 inch by 15 inch
            inflatable "U" shaped travel pillow designed to fit around the
            neck.  The plastic pillow, which fits inside a cover, is made
            of vinyl.  The cover is made of 100 percent polyester brushed
            knit fabric.  You state that the two parts will be packaged
            for retail sale as an entirety.

            ISSUE:

                 Are the two articles classified separately?

                 What is the classification of this inflatable pillow with
            cover under the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA)?

            LAW AND ANALYSIS:

                 If the two parts (vinyl pillow and polyester cover) are
            imported in equal numbers in the same shipment, they may be
            classified as a composite article since they are clearly
            adapted one to the other and would not normally be offered for
            sale in separate parts.















                                         - 2 -


                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI).
            GRI 2(b) states in part, that the classification of goods
            consisting of more than one material or substance shall be
            according to the principles of GRI 3.

                 GRI 3 states that, when goods are prima facie
            classifiable under two or more headings, classification shall
            be effected as follows:

                      (a) ...when two or more headings each refer
                          to part only of the materials or sub-
                          stances contained in mixed or composite
                          goods...those headings are to be regarded
                          as equally specific in relation to those
                          goods, even if one of them gives a more
                          complete or precise description of the
                          goods.

                      (b) Mixtures, composite goods consisting of
                          different materials or made up of differ-
                          ent components,...which cannot be clas-
                          sified by reference to 3(a), shall be
                          classified as if they consisted of the
                          material or component which gives them
                          their essential character, insofar as
                          this criterion is applicable.

                 Inasmuch as the instant merchandise qualifies as a
            composite good with separable components, it must be
            classified accordingly.

                 If imported alone, the vinyl pillow component would be
            classified in Heading 3926, HTSUSA, under the tariff provision
            for other articles of plastics and articles of other materials
            of headings 3901 to 3914.

                 The polyester cover, if imported separately, would be
            classified in Heading 6307, HTSUSA, under the tariff provision
            for other made up articles of textile materials.

                 Applying GRI 3(a) to these headings, since each heading
            refers to only one of the components in the composite good,
            both headings are regarded as equally specific.  Considering
            next the criteria under GRI 3(b), the merchandise must be
            classified as if it consisted of the component which gives the
            merchandise its essential character.














                                         - 3 -


                 The Explanatory Notes of the Harmonized Commodity
            Description and Coding System, which constitute the official
            interpretation of the Harmonized System at the international
            level, provide in part, at page 4, that:

                      (VIII) The factor which determines essential
                             character will vary as between different
                             kinds of goods.  It may, for example,
                             be determined by the nature of the
                             material or component, its bulk,
                             quantity, weight or value, or by the
                             role of a constituent material in
                             relation to the use of the good.

                 In the case of the instant merchandise, the role of the
            vinyl component in relation to the use of the goods is the
            most significant factor.  Without the inflatable pillow inside
            it, the polyester cover, serves no purpose.  The pillow is the
            essential part of the instant merchandise, since it is capable
            of functioning independently.

                 In accordance with GRI 3(b), we find that the vinyl
            inflatable pillow constitutes the essential character of the
            composite good.

            HOLDING:

                 The instant merchandise is classified in subheading
            3926.90.7500, HTSUSA, by virtue of GRI 3(b), HTSUSA.  This
            tariff provision is dutiable at the rate of 4.2 percent ad
            valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division






















            6cc:  A.D., NY Seaport
            2cc:  Chief, CIE
            1cc:  CITA
            CO:R:C:G:JLJOHNSON:lw 10/22/90