The tariff classification of a pillow and pillow covers from China

N250889 March 19, 2014 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 6304.93.0000 Ms. Dawn Wilcox C.H. Robinson Freight Forwarding Services Ltd. 4659 World Parkway Circle Berkeley, MO 63134 RE: The tariff classification of a pillow and pillow covers from China Dear Ms. Wilcox: In your letter dated February 28, 2014 you requested a tariff classification ruling. You will be importing a pillow (Dr. Brown’s Gia Hospital Grade Nursing Pillow) and a disposable cover. Pictures of the items were submitted in lieu of samples. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is filled with polyester. The comma shaped pillow measures approximately 29 x 29 inches. The disposable pillow cover will be made from a 100 percent polypropylene non-woven fabric. It features an opening at one end and is designed to be used with the above pillow. 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. The applicable subheading for the disposable pillow cover will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division