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HQ 953003

February 24, 1993

CLA-2 CO:R:C:T 953003 CC


TARIFF NO.: 6304.92.0000; 6307.90.8945

Tracey Rozeman
Expeditors International
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, OH 45275

RE: Classification of a pillow shell and a cushion cover; pillow shell is classifiable in Heading 6307; cushion cover is classifiable in Heading 6304

Dear Ms. Rozeman:

This letter is in response to your inquiry of October 22, 1992, on behalf of the Safegard Corporation, requesting the tariff classification of "pillow covers." Samples were submitted for examination.


The first sample, designated as item 1, is a pillow shell that is approximately 15 1/2 inches square and is stated to be made of 100 percent cotton. There is a ruffle extending two inches from the edge on all sides. The front panel consists of several layers. An approximately 1/16-inch thick plastic foam layer is inserted between the outer woven fabric and an inner cheesecloth type fabric. There is a depiction of a teddy bear appliqued and embroidered on this panel. After importation this item will be stuffed with filling through a 9 1/2-inch unfinished opening in the edge seam.

The second sample, designated as item 2, is a finished cushion cover made of 100 percent cotton woven fabric. The approximately 15 1/2-inch square cover has 1/8-inch piping inserted into the edge seam on all sides. The front panel is embroidered with a flower design and contains the same multi- layer construction as in item 1. The back of the cover has a 13 1/2-inch zipper hidden by an overlapping flap.


Whether the merchandise at issue is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), Heading 6307, HTSUSA, or Heading 9404, HTSUSA?


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 shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6304, HTSUSA, provides for other furnishing articles. Heading 6307, HTSUSA, provides for other made up articles. Heading 9404, HTSUSA, provides for 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.

Item 1, in its condition as imported, is not a stuffed or filled pillow or cushion of Heading 9404. In addition, this article is not designed for or fitted with a zipper closure typical of a finished cushion cover. This article exhibits the general characteristics of a pillow shell which, when stuffed, is classifiable in Heading 9404. In HRL 084046 of May 11, 1989, HRL 084718 of July 31, 1989, HRL 952527 of December 11, 1992, and HRL 952492 of January 29, 1993, we ruled that pillow shells are classifiable in Heading 6307, HTSUSA, which provides for other made up articles. The subject merchandise, similar to that of the aforementioned rulings, is therefore classifiable in Heading 6307.

Item 2 is a finished cushion cover, with a zipper closure. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 865, cushion covers are classifiable in Heading 6304. In addition, the Explanatory Notes to Heading 9404, at page 1580, exclude cushion covers from that Heading, reiterating that they are classifiable in Heading 6304.

In HRL 089018 of August 9, 1991, we ruled that an infant seat cushion/cover, designed for use in an infant car seat, was classifiable in Heading 9404. That article contained foam padding, which provided support to infants and made the article classifiable as a seat cushion of Heading 9404. The instant merchandise contains a 1/16-inch layer of filling. This filling does not make this merchandise an article of Heading 9404. It is essentially a cushion cover and not a cushion. Since the Explanatory Notes specifically state that cushion covers are classifiable in Heading 6304, item 2 is classifiable in that heading.


Item 1 is classified under subheading 6307.90.8945, HTSUSA, which provides for other made up articles, other, other, pillow shells, of cotton. The rate of duty is 7 percent ad valorem, and the textile category is 369.

Item 2 is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem, and the textile category is 369.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.


John Durant, Director

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