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The tariff classification of a pillow from Taiwan.
Issued October 18, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 802988 (October 18, 1994)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample is a 17 inch square pillow composed of 70 percent polyester and 30 percent cotton fabric. The fabric is printed with the design of a patchwork quilt. The pillow is stuffed with 100 percent polyester fiber fill.
CBP rationale
The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 802988 October 18, 1994 CLA-2-94:S:N:N6:349 802988 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. David M. Rickert E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a pillow from Taiwan. Dear Mr. Rickert: In your letter dated October 4, 1994, on behalf your client LTD Commodities, Incorporated, you requested a tariff classification ruling. The submitted sample is a 17 inch square pillow composed of 70 percent polyester and 30 percent cotton fabric. The fabric is printed with the design of a patchwork quilt. The pillow is stuffed with 100 percent polyester fiber fill. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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. The above subheading is not currently assigned a textile category designation and therefore there are currently no textile restraints applicable to this merchandise. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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