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The tariff classification of a pillow from China
Issued March 18, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N097613 (March 18, 2010)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample is identified as the “Total Pillow” (item # 71476). The face of the outer shell appears to be made from a brushed knit pile man-made fiber fabric. The back is made from a knit man-made fiber fabric. The donut shaped pillow is filled with small plastic beads (polyethersulfone). The shell is sewn to create 12 segments or petals allowing the pillow to be twisted into many different shapes.
CBP rationale
The applicable subheading for the pillow will be 9404.90.2000, 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: other.
Full text
N097613 March 18, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a pillow from China Dear Ms. Pendris: In your letter you requested a classification ruling. The submitted sample is identified as the “Total Pillow” (item # 71476). The face of the outer shell appears to be made from a brushed knit pile man-made fiber fabric. The back is made from a knit man-made fiber fabric. The donut shaped pillow is filled with small plastic beads (polyethersulfone). The shell is sewn to create 12 segments or petals allowing the pillow to be twisted into many different shapes. The applicable subheading for the pillow will be 9404.90.2000, 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: other. The duty rate will be 6 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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