The tariff classification of a decorative pillow from China
Issued February 4, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample is identified as Barbie Pumpkin Carriage Pillow (Style PC873U). The outer shell of the pillow is made from a 100 percent polyester knit pile fabric. It is stuffed with a polyester fill. The item is stylized to resemble a pumpkin shaped carriage for a princess. The top portion features a stuffed small crown with faux diamonds. The bottom corners have stuffed wheels that contain embroidery and a faux diamond. The central panel of the front and back of the pillow features an oval piece of woven fabric. The fabric is printed with various cartoon princesses and is trimmed with a ruffle. The pillow measures approximately 12 H x 11 W x 9 D inches.
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
N248573 February 4, 2014 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a decorative pillow from China Dear Ms. Kay: In your letter dated December 5, 2013 you requested a tariff classification ruling. The submitted sample is identified as Barbie Pumpkin Carriage Pillow (Style PC873U). The outer shell of the pillow is made from a 100 percent polyester knit pile fabric. It is stuffed with a polyester fill. The item is stylized to resemble a pumpkin shaped carriage for a princess. The top portion features a stuffed small crown with faux diamonds. The bottom corners have stuffed wheels that contain embroidery and a faux diamond. The central panel of the front and back of the pillow features an oval piece of woven fabric. The fabric is printed with various cartoon princesses and is trimmed with a ruffle. The pillow measures approximately 12 H x 11 W x 9 D inches. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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