The tariff classification of a pillow from China.
Issued November 25, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
Illustrative literature was provided. The merchandise concerned is as a “boob-shaped pillow” made of 100% Polyurethane foam. The pillow is in flesh-tone, and has the normal parts and curvature of the female anatomy dealing with the breasts. The pillow measures: 15.69 inches in width, 7.64 inches in depth, 11.38 inches in height and 794 cubic inches in volume. The pillow weighs 2.3 pounds. Illustrative literature depicts the pillow packaged in a bag made of 100% cotton and placed in a shipping carton prior to import into the United States. Available for purchase and not part of the import shipment, is an optional black mesh cover made of 95% nylon and 5% spandex which goes over the pillow.
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
N258676 November 25, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Alan O. Seideman, President Coconut & Mango, LLC 624 1st Avenue, Unit A San Mateo, CA 94401 RE: The tariff classification of a pillow from China. Dear Mr. Seideman: In your letter dated October 26, 2014, you requested a tariff classification ruling. Illustrative literature was provided. The merchandise concerned is as a “boob-shaped pillow” made of 100% Polyurethane foam. The pillow is in flesh-tone, and has the normal parts and curvature of the female anatomy dealing with the breasts. The pillow measures: 15.69 inches in width, 7.64 inches in depth, 11.38 inches in height and 794 cubic inches in volume. The pillow weighs 2.3 pounds. Illustrative literature depicts the pillow packaged in a bag made of 100% cotton and placed in a shipping carton prior to import into the United States. Available for purchase and not part of the import shipment, is an optional black mesh cover made of 95% nylon and 5% spandex which goes over the pillow. 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% 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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