The tariff classification of a decorative pillow from China and Taiwan.
Issued November 1, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The instant sample, PP 140842 also referred to as article number 9510315, is a decorative pillow. The outer shell of the pillow is made from a 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a filler and measures approximately 11 inches square. The front panel of the pillow is printed with a design depicting a guardian angel. As requested the sample is being returned.
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 816183 November 1, 1995 CLA-2-94:N3:349 816183 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. David Eisen Seigel, Mandell & Davidson One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a decorative pillow from China and Taiwan. Dear Mr. Eisen: In your letter dated October 25, 1995, on behalf of Avon Products, Inc. you requested a tariff classification ruling. The instant sample, PP 140842 also referred to as article number 9510315, is a decorative pillow. The outer shell of the pillow is made from a 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a filler and measures approximately 11 inches square. The front panel of the pillow is printed with a design depicting a guardian angel. As requested the sample is being returned. 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. Presently, the above subheading is not assigned a textile category designation and as such items classified therein are not subject to quota or visa requirements. This ruling is being issued under the provisions of Section 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 John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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