The tariff classification of a pillow from China.
Issued January 11, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The instant sample is a decorative pillow. The outer shell is made from a man-made fiber knit pile fabric. It is stuffed with a fiber fill. The front portion of the pillow features a patchwork fabric design of the Walt Disney character “Tigger”. The pillow measures approximately 14 inches square.
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 D86235 January 11, 1999 CLA-2-94:RR:NC:TA:349 D86235 CATEGORY: Classification TARIFF NO.:9404.90.2000 Mr. Floyd Sirico Rogers & Brown Customs Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a pillow from China. Dear Mr. Sirico: In your letter dated December 22, 1998 you requested a classification ruling of Franco Manufacturing Company Inc. The instant sample is a decorative pillow. The outer shell is made from a man-made fiber knit pile fabric. It is stuffed with a fiber fill. The front portion of the pillow features a patchwork fabric design of the Walt Disney character “Tigger”. The pillow measures approximately 14 inches square. 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 duty rate will be 6 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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 John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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