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The tariff classification of a pillow from China
Issued March 15, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N238766 (March 15, 2013)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample is identified as “Memory Foam Pillow” Item 9025496. It is comprised of a contoured foam pillow and a removable cover. The removable cover is made from 100 percent polyester knit terry fabric. It features a zipper opening.
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
N238766 March 15, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a pillow from China Dear Ms. Aldinger: In your letter dated February 12, 2013 you requested a tariff classification ruling. The submitted sample is identified as “Memory Foam Pillow” Item 9025496. It is comprised of a contoured foam pillow and a removable cover. The removable cover is made from 100 percent polyester knit terry fabric. It features a zipper opening. 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, Thomas J. Russo Director National Commodity Specialist Division
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