The tariff classification of a pillow and comforter from China.
Issued February 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8020, 9404.90.2000
Headings: 9404
Product description
The outer shell of the pillow is made from a 65 percent polyester and 35 cotton woven fabric and it is stuffed with 95 percent goose feathers and 5 percent goose down. The pillow measures approximately 18 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. The applicable subheading for the comforter will be 9404.90.8020, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.
Full text
NY D87642 February 17, 1999 CLA-2-94:RR:NC:TA:349 D87642 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9404.90.8020 Mr. Michael Pipitone John F. Kilroy Co., Inc. JFK International Airport Suite 227 Jamaica, NY 11430 RE: The tariff classification of a pillow and comforter from China. Dear Mr. Pipitone: In your letter dated February 2, 1999 you requested a classification ruling on behalf of ABC Carpet & Home. You submitted a sample of a pillow and provided information on a comforter. The outer shell of the pillow is made from a 65 percent polyester and 35 cotton woven fabric and it is stuffed with 95 percent goose feathers and 5 percent goose down. The pillow measures approximately 18 inches square. You state that the outer shell of the comforter is made from a 100 percent cotton woven fabric and that it will be filled with 95 percent goose feathers and 5 percent goose down. Based on information supplied, this comforter does not feature any embroidery, lace, braid, edging, applique work, trimming or piping. 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 applicable subheading for the comforter will be 9404.90.8020, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.7 percent ad valorem. The comforter falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Presently, subheading 9404.90.2000, HTS, 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Country of origin of certain pillows; Section 301 Measures
The tariff classification of an owl-shaped decorative pillow made in China
The tariff classification, United States Mexico Canada Agreement (USMCA) applicability, country of origin, and marking of bed pillows
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of a neck pillow from China
The country of origin of three decorative pillows
Classification of a beaded accent pillow from India
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
Country of origin and Section 301 trade remedy determination for pillows.
The tariff classification of children’s neck pillow and throw sets from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →