The tariff classification of pillows
Issued May 7, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted four samples are identified as “Decorative Festive Pillow Assortment” (item number 504100). The outer shell of the pillows is made from 80 percent polyester and 20 percent acrylic knit pile fabric. They contain a polyester fill. All of the pillows measure approximately 16 x 11 inches. The pillows feature a head and hands of either a penguin, reindeer, snowman or Santa peeking over the top edge. The items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support. You suggest classification of the pillows under subheading 9505.10.5020, HTSUS, as festive articles. Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." As indicated above the pillows are fully functioning articles.
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
N101896 May 7, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Elizabeth Tobin Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of pillows Dear Ms. Tobin: In your letter dated April 16, 2010 you requested a classification ruling. The submitted four samples are identified as “Decorative Festive Pillow Assortment” (item number 504100). The outer shell of the pillows is made from 80 percent polyester and 20 percent acrylic knit pile fabric. They contain a polyester fill. All of the pillows measure approximately 16 x 11 inches. The pillows feature a head and hands of either a penguin, reindeer, snowman or Santa peeking over the top edge. The items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support. You suggest classification of the pillows under subheading 9505.10.5020, HTSUS, as festive articles. Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." As indicated above the pillows are fully functioning articles. 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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