The tariff classification of the pillows from China
Issued May 6, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
You will be importing a pillow under Item no. SN31 and Item no. SN32. A sample of Item no. SN31 was submitted with your request. The outer shell is made from 100 percent polyester knit fabric and it is stuffed with a 100 percent polyester fiber filling. The pillow will range in size from 14 inches x 7 inches to 28 inches x 14 inches. The face of the pillow features applique and embroidery. Item No. SN32 will be made the same except that the fiber content will be 91 percent polyester and 9 percent spandex, the filling will be polystyrene beads and it will be printed.
CBP rationale
The applicable subheading for the pillows 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
N252582 May 6, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Richard Wadiri Sweet Novelty LLC 111Third Street Sharpsburg, PA 15215 RE: The tariff classification of the pillows from China Dear Mr. Wadiri: In your letter dated April 7, 2014 you requested a tariff classification ruling. You will be importing a pillow under Item no. SN31 and Item no. SN32. A sample of Item no. SN31 was submitted with your request. The outer shell is made from 100 percent polyester knit fabric and it is stuffed with a 100 percent polyester fiber filling. The pillow will range in size from 14 inches x 7 inches to 28 inches x 14 inches. The face of the pillow features applique and embroidery. Item No. SN32 will be made the same except that the fiber content will be 91 percent polyester and 9 percent spandex, the filling will be polystyrene beads and it will be printed. The applicable subheading for the pillows 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 [email protected] Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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