The tariff classification of neck pillows from China
Issued July 6, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The merchandise you will be importing, identified as “Neck Cushion with LED Light” Item Numbers A014CA01370 and A014CA01684, are U-shaped neck pillows. Pictures of the pillows were submitted with your request. The pillows are made from plastic memory foam filling and a polyester fabric cover. One end of item number A014CA01370 has an LED light in swivel housing. Item number A014CA01684 features the LED light on both ends.
CBP rationale
The applicable subheading for the pillows 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
N111879 July 6, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andres Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of neck pillows from China Dear Mr. Crago-Edwards: In your letter dated June 22, 2010 you requested a classification ruling. The merchandise you will be importing, identified as “Neck Cushion with LED Light” Item Numbers A014CA01370 and A014CA01684, are U-shaped neck pillows. Pictures of the pillows were submitted with your request. The pillows are made from plastic memory foam filling and a polyester fabric cover. One end of item number A014CA01370 has an LED light in swivel housing. Item number A014CA01684 features the LED light on both ends. The applicable subheading for the pillows 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
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 →