H312777

HQ H312777 May 3, 2021 OT:RR:CTF:FTM H312777 PJG CATEGORY: Classification/Marking/Origin Ms. Gloria Isabel Saenz Ureblock S.A. DE C.V. Anillo Periferico Poniente 7333 Zapopan 45010 Mexico Re: Country of origin, marking, and tariff classification of foam pillow with zippered pillow cover; USMCA Eligibility Dear Ms. Saenz: This is in response to your request, dated July 13, 2020, for a binding ruling on the tariff classification, country of origin, marking, and preferential tariff treatment under the United States-Mexico-Canada Agreement (“USMCA”) of the “Fun Pillow,” which is a foam pillow with a zippered pillow cover. Your request was forwarded by the National Commodity Specialist Division to this office for a response. FACTS: You have provided the following information concerning the “Fun Pillow:” Overall size of pillow: 40 cm x 60 cm x 11 cm Pillow case/Outer shell (front and back): 200 g/m2 82% nylon and 18% spandex; Warp knit Non-gusset, knife edge, short side zipper Piping: 110 g/m2 microfiber contrast color Stuffing: Molded polyurethane foam You indicate that each molded polyurethane foam stuffing is manufactured using an injection process. Specifically, you indicate that chemicals are added to an injector and mixed with a regulated temperature and adjusted pressure. You state that the aluminum mold is pre-heated, and the chemical mixture is injected into the mold where it cures and is removed to cool. You state that the following processes occur in China: pillow cover fabric is warp knit and finished; pillow cover fabric is cut and sewn to form the shell – including the piping; and unstuffed pillow cover is shipped to Mexico. You state that the following processes occur in Mexico: pieces of molded polyurethane foam are produced; pillow cover is filled with the polyurethane foam; pillow with pillow cover is packaged in box made in Mexico; and completed product is shipped to the United States. ISSUES: What is the tariff classification of the “Fun Pillow?” What is the country of origin marking of the “Fun Pillow?” Is the “Fun Pillow” eligible for preferential tariff treatment under the USMCA? LAW AND ANALYSIS: What is the tariff classification of the “Fun Pillow?” The classification of merchandise under the Harmonized Tariff Schedule of the United States (“HTSUS”) is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6304 Other furnishing articles, excluding those of heading 9404: 9404 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: GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 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 Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id. The EN to GRI 3(b) states, in pertinent part: (VI) This second method relates only to : (i) Mixtures. (ii) Composite goods consisting of different materials. (iii) Composite goods consisting of different components. (iv) Goods put up in sets for retail sales. It applies only if Rule 3 (a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. (IX) For the purposes 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. Examples of the latter category of goods are : (1) Ashtrays consisting of a stand incorporating a removable ash bowl. (2) Household spice racks consisting of a specially designed frame (usually of wood) and an appropriate number of empty spice jars of suitable shape and size. As a general rule, the components of these composite goods are put up in a common packing. * * * The EN to 63.04 provides, in relevant part, as follows: This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motorcars, etc. These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets or bed nets (including bed nets specified in Subheading Note 1 to this Chapter); bedspreads (but not including bed coverings of heading 94.04); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings  see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of heading 63.03). The subject merchandise is made up of different components, specifically, the molded polyurethane foam pillow form and the zippered textile pillow case. The polyurethane foam pillow form is classified in heading 9404, 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.” See New York Ruling Letter (“NY”) J86712 (July 22, 2003) (determining that the polyurethane foam pillow is classified in heading 9404, HTSUS). The zippered textile pillow case is classified in heading 6304, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404.” See HQ 966808 (Sept. 22, 2004) (classifying that a finished zippered pillow cover in heading 6304, HTSUS, and stating that “CBP has consistently ruled that

What is the tariff classification of the “Fun Pillow?”The classification of merchandise under the Harmonized Tariff Schedule of the United States (“HTSUS”) is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6304 Other furnishing articles, excluding those of heading 9404:9404 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:GRI 3(a) and (b) provide as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.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 Harmo