The tariff classification of stress relief products from China.
Issued March 15, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 9503.49.0000, 6405.20.9090, 9404.90.2000, 1404.90.0000
Product description
The samples were examined and disposed of. The Squeeze Me Happy is a “bean bag” type article, approximately 4-3/4 inches square made of polyester fleece and filled with rice, cloves, and chamomile. The Eye Pillow is a rectangular shaped rayon pouch measuring 7-1/2 inches long and 3-1/4 inches wide, filled with flax seed, lavender, and mint. The Happy Cozy Heart is a heart shaped fleece pouch, measuring approximately 12-1/2 inches by 10 inches, filled with rice and buckwheat. It also contains a small cotton pouch containing clove, chamomile and lavender, which is inserted into a heart shaped outside pocket. The Cozy Eye Mask is a silk-lined fleece mask with nylon straps, measuring approximately 9 inches by 4-3/4 inches. It is filled with small plastic beads and has a small cotton pouch containing clove, chamomile and lavender, which is inserted into an outer compartment. Happy Cozy Toes consists of a pair of fleece booties (slippers) with a compartment located in the soles. Cotton pouches filled with clove, chamomile, and lavender are inserted into these compartments. The Happy Wrap is a U-shaped neck pillow filled with buckwheat and rice. Happy Cuddle Chums are animal shaped eye pillows made from plush fabrics with silk bellies. Each is filled with flaxseed, clove, chamomile, rice, and lavender, and comes with an acrylic sack. The Cuddle Chums Warmer Collection is an assortment of various plush animals with inserts. The Squeeze Me Happy, Happy Eye Pillow, Cozy Heart, Cozy Toes, Neck Wrap, Cuddle Chum, and Cuddle Chum Warmer Collection are designed to be microwavable or have pouches that are microwavable and inserted into the item. The Happy Cozy Eye Mask can to be put into the freezer before placing it over the eyes.
CBP rationale
The applicable subheading for the Squeeze Me Happy, Eye Pillow, Happy Cozy Heart, will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The applicable subheading for the Cozy Eye Mask will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…other …other. The applicable subheading for the Happy Cozy Toes will be 6405.20.9090, HTS, which provides for other footwear…with uppers of textile materials…other…other. The applicable subheading for the Happy Wrap will be 9404.90.2000, HTS, which provides for 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 Happy Cuddle Chums and Cuddle Chums Warmer Collection will be 9503.49.0000, HTS, which provides for other toys…toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof…other.
Full text
NY H88279 March 15, 2002 CLA-2-14:RR:NC:2:228 H88279 CATEGORY: Classification TARIFF NO.: 1404.90.0000, 3924.90.5500, 6405.20.9090, 9404.90.2000, 9503.49.0000 Mr. Wilsenn Kuo The Happy Company 31055 Huntwood Ave. Hayward, CA 94544 RE: The tariff classification of stress relief products from China. Dear Mr. Kuo: In your letters dated January 17, 2002 and February 25, 2002, you requested a tariff classification ruling. Seven samples were submitted with your first letter. The samples were examined and disposed of. The Squeeze Me Happy is a “bean bag” type article, approximately 4-3/4 inches square made of polyester fleece and filled with rice, cloves, and chamomile. The Eye Pillow is a rectangular shaped rayon pouch measuring 7-1/2 inches long and 3-1/4 inches wide, filled with flax seed, lavender, and mint. The Happy Cozy Heart is a heart shaped fleece pouch, measuring approximately 12-1/2 inches by 10 inches, filled with rice and buckwheat. It also contains a small cotton pouch containing clove, chamomile and lavender, which is inserted into a heart shaped outside pocket. The Cozy Eye Mask is a silk-lined fleece mask with nylon straps, measuring approximately 9 inches by 4-3/4 inches. It is filled with small plastic beads and has a small cotton pouch containing clove, chamomile and lavender, which is inserted into an outer compartment. Happy Cozy Toes consists of a pair of fleece booties (slippers) with a compartment located in the soles. Cotton pouches filled with clove, chamomile, and lavender are inserted into these compartments. The Happy Wrap is a U-shaped neck pillow filled with buckwheat and rice. Happy Cuddle Chums are animal shaped eye pillows made from plush fabrics with silk bellies. Each is filled with flaxseed, clove, chamomile, rice, and lavender, and comes with an acrylic sack. The Cuddle Chums Warmer Collection is an assortment of various plush animals with inserts. The Squeeze Me Happy, Happy Eye Pillow, Cozy Heart, Cozy Toes, Neck Wrap, Cuddle Chum, and Cuddle Chum Warmer Collection are designed to be microwavable or have pouches that are microwavable and inserted into the item. The Happy Cozy Eye Mask can to be put into the freezer before placing it over the eyes. The applicable subheading for the Squeeze Me Happy, Eye Pillow, Happy Cozy Heart, will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. The applicable subheading for the Cozy Eye Mask will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…other …other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the Happy Cozy Toes will be 6405.20.9090, HTS, which provides for other footwear…with uppers of textile materials…other…other. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the Happy Wrap will be 9404.90.2000, HTS, which provides for 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 Happy Cuddle Chums and Cuddle Chums Warmer Collection will be 9503.49.0000, HTS, which provides for other toys…toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof…other. The rate of duty will be free. 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 Stanley Hopard at 646-733-3029. 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 →