N319291

N319291 May 26, 2021 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9903.88.15 Doreen Stansfield Homerbest Manufacturing Co., Ltd. 5036 Bonito Drive New Port Richey, FL 34652 RE: The tariff classification of children’s neck pillow and throw sets from China Dear Ms. Stansfield: This ruling is being issued in reply to your letter dated April 21, 2021, requesting a tariff classification ruling for children’s neck pillow and throw sets. Illustrative literature, product descriptions, cost data and samples were provided in three colors and two styles. Per the information provided and our observation, the Comfort Bay Kids’ Throw & Neck Pillow Sets with SKU #55587 (white unicorn), SKU #55588 (tie-die unicorn) and SKU #55589 (shark) consist of an animal-themed U-shaped neck pillow and a solid-color throw blanket. The pillows are made of a 100% polyester fiberfill core encased in a velour fabric outer covering (94% polyester/6% spandex) and they measure approximately 13" x 12" x 3". The throw blankets are made of a 100% polyester pile fabric, have hemmed edges, and measure 36" x 60". All set items are made in China. See the following images: “Tie-die unicorn” pillow and throw images: 
 
 
 “Shark” pillow and throw images: 
 
 Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 (together known as legal 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 2 through 6 are then applied in order. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to Rule 3(b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles that are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 end users without repacking. In this case, all three criteria are met, and the item qualifies as a set. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. If the essential character cannot be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading that occurs last in numerical order among those that equally merit consideration. The competing HTSUS subheadings are 6301.40 (blankets) vs. 9404.90 (pillows). Per the data provided, the blankets cost more than the neck pillows. However, based on the articles’ visual appeal and packaging, we note that it is the animal-themed neck pillows that are prominently displayed and provide the visual appeal to the articles, rather than the solid-color blankets. Based on the foregoing, this office finds that neither the animal-themed neck pillows, nor the blankets convey the essential character to these children’s neck pillow and throw sets. By application of GRI 3(c), the children’s neck pillow and throw sets will be classified in the HTSUS provision that occurs last in numerical order, in this case heading 9404. The applicable subheading for the Comfort Bay Kids’ Throw & Neck Pillow Sets with SKU #55587 (white unicorn) and #55588 (tie-die unicorn) and SKU#55589 (shark) will be subheading 9404.90.2000 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 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division