The tariff classification of decorative hearts from China.

N297475 June 19, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Jean Chao Goffa International Corp. 200 Murray Hill Parkway, Suite 1 East Rutherford, NJ 07073 RE: The tariff classification of decorative hearts from China. Dear Ms. Chao: In your letter dated May 25, 2018, you requested a tariff classification ruling on behalf of Dollar Tree Stores Inc. Description and samples were provided. Item numbers V191141A and V191141B are the Dollar General “Valentine’s Red Hearts.” The merchandise concerned is two heart-shaped, red pillows embellished with sequins on the front side of the pillows. The two pillows are mostly of red-sequins, with V191141A offset with silver sequins and V191141B offset with gold sequins. Absent the sequins, the two items measuring 8 inches, and are made from 100% knit polyester material and have polyfill stuffing. You indicate in your ruling request that the two items of the merchandise concerned are associated to the celebration of “Valentine’s Day.” However, the two red-sequined hearts, without more, such as an inscription saying “Happy Valentine's Day,” cannot be directly associated to the particular celebration, and therefore are not festive motifs bearing down on the recognized social event. Therefore, the merchandise concerned is not classifiable as festive articles in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). See Wilton Industries, Inc., v. United States, C.I.T. (2006) and New York ruling N256790 dated September 25, 2014. When terms are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The Online Merriam-Webster Dictionary defines a “cushion” at 1.: as a soft pillow or pad usually used for sitting, reclining, or kneeling; a “throw pillow” at 1.: as a small pillow used especially as a decorative accessory; and a “pillow” at 1.: as a support for the head of a reclining person, especially, one consisting of a cloth bag filled with feathers, down, sponge rubber, or plastic fiber. To expand on the meaning of “throw pillow” the Online US Oxford Dictionary defines a “throw pillow” as a small decorative pillow placed on a chair or couch. Wikipedia defines a [“throw pillow and toss pillow” as small, decorative type of pillow, which is usually placed on sofas or armchairs but are also frequently used on beds, day beds and floors. Throw pillows and toss pillows serve both an aesthetic and a functional purpose.”] Still, for industry or commercial purposes the terms “cushion pillow” or “throw pillow cushion,” are used for describing and selling a product commonly referred to as a “throw pillow.” When looking at the furniture and bedding industry “many interior designers agree that certain sizes of throw pillows work best for certain situations, even though there are a wide variety of styles and sizes of decorative pillows. For throw pillows, the standard sizes range from 16 inches square to jumbo 24 inches square, and for round pillows the standard size is 14 inches in diameter. – cushionsource.com” Although the “throw pillow” can be regarded as an [accent pillow] too, there is nothing in the terms of the heading for 9404, HTSUS, or the Legal Notes to Chapter 94, restricting throw pillows to standard sizes for bedding purposes. This is in contrast to pillows used for sleeping purposes, resting one’s head, which are manufactured and sold in standard sizes. Heading 9404 in pertinent part reads “articles of bedding and similar furnishings,” and as such, we are of the opinion that decorative accent pillows, smaller than standard throw pillows, are captured within the term “similar furnishings,” provided those types of smaller decorative accent pillows are not used for pin cushions, not used as a type of toy or not used for some other purpose over that bedding and similar furnishings. See Infantino, LLC v. United States, Slip Op 14-155, dated December 24, 2014 and New York Ruling number N281477 dated December 12, 2016. It is our opinion that the placement of accent pillows on sofas, on chairs, on seats, on beds, on desks and other articles of furniture, as well as for placement of accent pillows in playpens and in play-yards, etc., either for aesthetic or functional purpose, or both, fall within the meaning of “bedding and similar furnishings,” and therefore are classifiable within the provisions of heading 9404, HTSUS. The applicable subheading for item numbers V191141A and V191141B the “Valentine’s Red Hearts,” will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (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.” The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division