Request for Modification of NY D82343 concerning the classification of Dove Pillows and pillow cases; composite good vs. set; heading 9404; heading 6302

HQ 962460 July 15, 1999 CLA-2 RR:CR:TE 962460 RH CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6302.32.2020 Mr. Leon Parnham Therapeutic Pillow International P.O. Box 8, Middle Brighton Victoria 3186 Australia RE: Request for Modification of NY D82343 concerning the classification of Dove Pillows and pillow cases; composite good vs. set; heading 9404; heading 6302 Dear Mr. Parnham: This is in reply to your letter of November 30, 1998, requesting reconsideration of New York Ruling Letter (NY) D82343 dated October 5, 1998, concerning the classification of the “Dove” pillow and pillowcase/slip. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c), notice of the proposed modification of NY D82343 was published on June 9, 1999, in the Customs Bulletin, Volume 33, Number 22/23. No comments were received. FACTS: The merchandise under reconsideration is an anti-snoring pillow and specially-shaped pillow cover. A description of the merchandise in NY D82343 reads as follows: The submitted samples are a”Therapeutic Pillow” and a pillowcase. The pillow is comprised of two solid pieces of C-shaped foam attached together and a fitted quilted cover. The cover will be made from either 100 percent polyester or 65 percent polyester and 35 percent cotton woven fabric with a polyester filler. One side of the cover has a zipper closure. The pillowcase will be made in either 100 percent polyester, 100 percent nylon or 65 percent polyester and 35 percent cotton woven fabric. It is specifically designed to fit the pillow and features a slit opening along the side. Although the pillowcase may be imported separately, the pillow and its case are generally imported and packaged together for retail sale. Customs originally classified the pillow and its case, if imported together, as a set under subheading 9404.90.2000 of the Harmonized Tariff Schedule of the Untied States Annotated (HTSUSA), which provides, in part, for articles of bedding. The pillow case imported on its own was classified in subheading 6302.32.2020, HTSUSA, which provides for, among other things, bed linen. In your request for reconsideration, you argue that the pillow and case should have been classified as a composite good under subheading 9404.90.2000, so that the case would not be subject to quota/visa restrictions. ISSUE: Are the Dove pillow and specially-designed pillowcase classifiable under subheading 9404.90.2000, HTSUSA, as a set or as a composite good? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in order of their appearance. In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes, which are not legally binding, but are recognized as the official interpretation of the Harmonized System at the international level It is uncontested that the Dove pillow and pillowcase are classifiable under subheading 9404.90.2000, HTSUSA, which provides, in part, for articles of bedding such as pillows. The dispute lies in whether the articles are classifiable under that provision as a set or as a composite good. The answer hinges on the principles of GRI 3. GRI 3(b) provides that classification is to be determined by the material or component which imparts the essential character to the good. GRI 3(b) reads: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified 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. The EN to GRI 3(b) provides in pertinent part that: For the purpose of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. Examining these elements, we find that the Dove pillow and pillowcase satisfy all of the requirements for a composite good. As stated in your letter, the pillow case is designed for the Dove pillow and “due to its extremely weird shape the slip cannot be used on any other pillow on the planet.” You further state that the Dove pillow and its customized slip will be imported into the United States “as a whole” and the slip would always be packed inside the sealed plastic bag containing the Dove in its quilted inner.” Therefore, we find that the Dove pillow and specially designed case are adapted one to the other, are mutually complementary, and that together they form a whole which would not normally be offered for sale in separate parts. See, HQ 960870, dated April 22, 1998, and HQ 960337, dated April 22, 1997, in which Customs held that specially shaped pillows and their cases were classifiable as composite goods. Additionally, you do not contest that the pillow is the component which imparts the essential character to the composite good, as correctly stated in NY D82343. You noted in your letter that your company may also import some additional specially-designed Dove slips and that you are aware those articles “would attract quota and would attract higher duty.” The classification of the separately imported slips is correctly set out in NY D82343. HOLDING: NY D82343 is hereby MODIFIED to reflect that the Dove pillow and pillowcase when imported together are classifiable under subheading 9404.90.2000, HTSUSA, which provides for “Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” They are dutiable at the general column one rate of 6 percent ad valorem and are not subject to quota. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division