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The tariff classification of a pillow from China
Issued April 26, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N159678 (April 26, 2011)
Tariff classification
HTS codes: 9404.90.1000
Headings: 9404
Product description
The submitted sample, “Side Sleeper Pro,” is a J-shaped pillow. The pillow consists of a cover with a removable pillow form. The shell of the pillow form is made from cotton fabric. It is stuffed with a polyester fill. The cover will be made from 100 percent cotton woven fabric. The J-shaped cover features a zipper closure.
CBP rationale
The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for 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
N159678 April 26, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a pillow from China Dear Ms. Crossley: In your letter dated April 8, 2011 you requested a classification ruling. The submitted sample, “Side Sleeper Pro,” is a J-shaped pillow. The pillow consists of a cover with a removable pillow form. The shell of the pillow form is made from cotton fabric. It is stuffed with a polyester fill. The cover will be made from 100 percent cotton woven fabric. The J-shaped cover features a zipper closure. The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for 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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