The tariff classification of an unfinished quilted pillow shell from China

N236267 December 19, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Janie Wang Future Textiles Inc. 1085 Cranbury South River Road, Suite 4 Jamesburg, NJ 08831 RE: The tariff classification of an unfinished quilted pillow shell from China Dear Ms. Wang: In your letter dated December 6, 2012 you requested a tariff classification ruling. The submitted sample is an unfilled pillow shell. The shell consists of two quilted panels joined by a 1.5 inch wide side gusset. A strip of piping is inserted into the seams. The outer surface of the panels and the side gusset are made from 100 percent cotton woven fabric. The panels are backed with a nonwoven fabric and filled with polyester batting. The three layers are quilted together. There is a 16 inch wide unfinished opening along one side. One panel features an embroidered logo. After importation the unfilled main chamber will be stuffed, sewn closed and finished. The pillow shell will be available in 18 x 26 inches or 18 x 34 inches. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Given the general appearance of the submitted sample the unfinished pillow has the essential character of the finished article. Although the center chamber is not filled, the top and bottom panels are stuffed and thus for classification purposes is within the plain meaning of "stuffed or fitted" as set out in heading 9404, HTSUS. The applicable subheading for the pillow will be 9404.90.1000, 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: 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, Thomas J. Russo Director National Commodity Specialist Division