The tariff classification of a pillow set from China.

NY R02389 August 23, 2005 CLA-2-63:RR:NC:N3:349 R02389 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Glen Sun Season Spirit 5808 Long Creek Park Dr. #H Charlotte, NC 28269 RE: The tariff classification of a pillow set from China. Dear Mr. Sun: In your letter dated August 8, 2005 you requested a classification ruling. You will be importing a Therapy Neck Pillow set which consists of a U-shaped neck pillow with a vinyl plastic hot/cold pack. A photograph of the item was submitted with your request. The outer shell of the pillow will be made from cotton woven fabric. It will be stuffed with polyester filler. The vinyl plastic pack is filled with propylene glycol and distilled water. The pillow features a pocket used to contain the vinyl plastic pack. In your letter you refer to the instant item as a Therapy Neck Pillow set. General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which: a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repacking. It is our opinion that the U-shaped neck pillow is the component that gives the set its essential character. The applicable subheading for the pillow set will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), 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: of cotton. The rate of duty will be 5.3 percent ad valorem. The pillow falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division