The tariff classification of a pillow from China
Issued September 21, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample, identified as Model EM22N Neck Rest Target, is a U-shaped neck rest pillow. The outer shell of the pillow is made from 95 percent polyester and 5 percent Spandex knit pile fabric. It is filled with polystyrene beads. It measures 12 inches in length x 12 inches in width x 3.5 inches in height.
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 any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.
Full text
N182130 September 21, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a pillow from China Dear Ms. Trotta: In your letter dated August 23, 2011 you requested a tariff classification ruling. The submitted sample, identified as Model EM22N Neck Rest Target, is a U-shaped neck rest pillow. The outer shell of the pillow is made from 95 percent polyester and 5 percent Spandex knit pile fabric. It is filled with polystyrene beads. It measures 12 inches in length x 12 inches in width x 3.5 inches in height. 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 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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