Polyfoam Headrest

HQ 088513 April 16, 1991 CLA-2 CO:R:C:F 088513 SLR CATEGORY: Classification TARIFF NO.: 3926.90.9050 Ms. Ruth Forrester Ocean Import Supervisor Fritz Companies, Inc. 9401 Koenig Circle Drive Berkeley, MO 63134 RE: Polyfoam Headrest Dear Ms. Forrester: This is in response to your letter of December 14, 1990, on behalf of your client, Ad Impressions, Inc., requesting the classification of "Heads Up" - a polyfoam beach headrest - under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was forwarded for our examination. FACTS: The article at issue is a headrest made of soft, coated polyfoam which is formed into a wedge-shaped article measuring approximately 7 inches by 11 inches. It has a hollow interior which acts as a compartment for wallets, keys, etc., and a nylon web shoulderstrap for easy carrying. ISSUE: What is the proper classification of the above-described headrest under the 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 is determined according to the terms of the headings and any relative section or chapter notes. Heading 9404, HTSUSA, provides, in pertinent part, for "[a]rticles of bedding and similar furnishing (for example,...pillows)...stuffed or internally fitted with any material or of cellular rubber or plastics." -2- Articles designed to cushion and support the head, neck, or back are classifiable as pillows in heading 9404. (See Headquarter's Ruling Letters (HRLs) 087769 of November 8, 1990, and 087213 of September 18, 1990). Small decorative pillows are classifiable as other made up articles of textile in heading 6307. (See HRLs 087446 of July 16, 1990, 087112 of July 20, 1990, and 087316 of July 9, 1990). The subject headrest is not classifiable as a pillow in heading 9404. While the article does cushion and support the head and neck, its construction is not that of a traditional pillow. Pillows normally do not include compartments for personal items nor are they constructed with shoulderstraps. Heading 3926, HTSUSA, provides, in pertinent part, for "[o]ther articles of plastics." The headrest, if not classifiable elsewhere, would be classified under this heading. HOLDING: The "Heads Up" polyfoam headrest is classifiable in subheading 3926.90.9050, HTSUSA, which provides for other articles of plastics, other, other, other. The applicable rate of duty is 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division