HQ 957315: Classification of neckroller case made of woven cotton

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957315

                          March 2, 1995

CLA-CO:R:C:T 957315 GG

CATEGORY:  Classification

TARIFF NO:  6304.92.0000

Mr. B.S. Yeung
Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1150 18th St., N.W., Suite 475
Washington, D.C. 20036

RE:  Classification of neckroller case made of woven cotton

Dear Mr. Yeung:

     This is in response to your request of November 14, 1994,
for a review of the tariff classification of "neckroller" cases
imported by Esprit Asia.  We are returning the sample to you
under separate cover.

FACTS:

     The item in question is described as a neckroller case.  It
is a tube of 100% cotton printed woven fabric made up from three
separate components which are sewn together.  The center
component measures 30 cm in length, and is flanked by 7 cm long
components on each side.  The neckroller case is approximately
50.5 cm in circumference.  There are drawstring closures at each
end fashioned from the same fabric.  This item is intended to
cover a cylindrical shaped cushion.  You state that when stuffed,
the neckroller will provide support for a person's head while
sitting.

ISSUE:

     How is the neckroller case properly classified?

LAW AND ANALYSIS:

     Articles are classified under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) in accordance with the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be according to the terms of the headings
and any relative section or chapter notes.  Merchandise that
cannot be classified in accordance with GRI 1 is to be classified
in accordance with subsequent GRI's.

     As noted previously, the stated purpose of this item is to
cover a small cylindrical shaped cushion which will provide
support for a person's head or neck while sitting.  In
appearance, the neckroller will resemble a small bolster. 
Bolster cases are provided for at the subheading level within
heading 6302 of the HTSUSA, which covers bed linen, table linen,
toilet linen and kitchen linen.  However, the National Import
Specialist whose expert opinion was sought in this case, cites to 
Fairchild's Dictionary of Home Furnishing in noting that bolsters
are usually larger than the neckroller in question. 
Specifically, Fairchild's defines a bolster as "a large round or
rectangular pillow which is about 21 x 39 inches in the twin-bed
size; and 21 x 54 inches in the double-bed size."  The neckroller
is considerably smaller, and therefore, is not a bolster.  The
neckroller is not an article of bedding and accordingly, its case
cannot be classified as bed linen under heading 6302, HTSUSA.

     Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404.  The Explanatory Notes
to the Harmonized Commodity Description and Coding System, which
constitute the official interpretation of the nomenclature at the
international level, state, in pertinent part, that 

     This heading covers furnishing articles of textile
     materials, other than those of the preceding headings
     or of heading 9404, for use in the home, public
     buildings, theaters, churches, etc., and similar
     articles used in ships, railway carriages, aircraft,
     trailer caravans, motor-cars, etc.

     These articles include wall hangings and textile
     furnishings for ceremonies (e.g., weddings or
     funerals); mosquito nets; bedspreads (but not including
     bedcovers of heading 9404); cushion covers, loose
     covers for furniture, antimacassars; table covers
     (other than those having the characteristics of floor
     coverings - see Note 1 to Chapter 57); mantelpiece
     runners; curtain loops; valances (other than those of
     heading 6303).  (Emphasis added.)
     
The neckroller case is a type of cushion cover for use in the
home.  Consequently, this article falls under heading 6304,
HTSUSA.

HOLDING:

     The neckroller case is classifiable under subheading
6304.92.0000, HTSUSA, as an other furnishing article, excluding
those of heading 9404: other: not knitted or crocheted, of
cotton.  It is subject to a 7.1% ad valorem rate of duty and 
falls under textile quota category 369.

     The designated textile and apparel category may be
subdivided into parts.  If so, the 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 the importer 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 updated
weekly and is available for inspection at your local Customs
office.

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

                              Sincerely,



                              John Durant
                              Director, Commercial
                              Rulings Division