HQ 083049: Classification of combination pillow-foot-pocket-comforter

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 083049

                                 April 28, 1989


      CLA-2 CO:R:C:G  083049  CMR

      CATEGORY: Classification

      TARIFF NO.: 9404.90.9040

      Hamilton & Morrisey, Inc.
      12650 Northup Way #403
      Bellevue, Washington  98005

      RE: Classification of combination pillow-foot-pocket-comforter

      Dear Ms. Hamilton:

           This ruling is in response to your letter of September 20, 1988,
      requesting classification of your merchandise--"Pillow-Foot-Pocket-
      Comforter"-(TM) (patent pending).

      FACTS:

           The Pillow-Foot-Pocket-Comforter is a multipurpose product.
      When folded into the built-in pocket, the product measures 18 1/2 by
      23 1/2 inches and has the appearance of a large decorative throw
      pillow.  Unfolded, it becomes a comforter with a pocket at one end
      into which one's feet may be inserted.

           Unfolded, the article measures 33 5/8 inches by 63 5/8 inches
      exclusive of a 3 3/8 inch ruffle.  The shell and liner of the article
      are made from woven fabric consisting of 65 percent polyester and 35
      percent cotton.  The filling consists of 100 percent polyester fiber
      fill.  The inside cording is 100 percent polyester.

      ISSUE:

           Is the Pillow-Foot-Pocket-Comforter more properly classified
      under heading 6304, HTSUSA, which provides for other furnishing
      articles, excluding those of heading 9404, or under heading 9404,
      HTSUSA, which provides for, among other things, 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?


















                                       -2-


      LAW AND ANALYSIS:

           While the Pillow-Foot-Pocket-Comforter is not bedding nor sized
      as a bedding comforter, Customs believes it is a similar furnishing
      within the meaning of heading 9404, HTSUSA.  Folded up, it is a throw
      pillow; opened, it is a comforter.  As an article of furnishing of
      heading 9404, HTSUSA, the Pillow-Foot-Pocket-Comforter is excluded
      from classification in heading 6304, HTSUSA.

      HOLDING:

           The Pillow-Foot-Pocket-Comforter is classified as an article of
      bedding or a similar furnishing, stuffed, whether or not covered,
      other, other, other, other, subheading 9404.90.9040, no textile
      category, dutiable at 14.5 percent ad valorem.

           Due to the changeable nature of the statistical annotation (the
      ninth and tenth digits of the classification) and the restraint
      (quota/visa) categories, you should contact your 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
































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins