The tariff classification of a pillow from India
Issued December 11, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.1000
Headings: 9404
Product description
The submitted sample is a pillow. The outer shell of the pillow is made from a100 percent cotton woven fabric. It is stuffed with polyester filler. The pillow measures 15 inches square. You suggest that the classification of the pillow under 6307.90.9889, HTSUS, as other made article. Pillows and cushions are specifically provided for in heading 9404, HTSUS.
CBP rationale
The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: of cotton.
Full text
N086256 December 11, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pillow from India Dear Mr. Yokopenic: In your letter dated November 24, 2009 you requested a tariff classification ruling. The submitted sample is a pillow. The outer shell of the pillow is made from a100 percent cotton woven fabric. It is stuffed with polyester filler. The pillow measures 15 inches square. You suggest that the classification of the pillow under 6307.90.9889, HTSUS, as other made article. Pillows and cushions are specifically provided for in heading 9404, HTSUS. The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: of cotton. The duty rate will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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