The tariff classification of pillows from China.

N260846 February 12, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Richard Wadiri Sweet Novelty LLC 111 Third Street Sharpsburg, PA 15215 RE: The tariff classification of pillows from China. Dear Mr. Wadiri: In your letter dated December 4, 2014 and received in this office on January 15, 2015, you requested a tariff classification ruling. The sample submitted, will be returned to you. Item numbers SN35 and SN36 are described as decorative pillows. The outer shell of SN35 is made from 100 percent polyester fabric and is stuffed with a 100 percent polyester fiber filling. The cylindrical shaped pillow will be imported in 5 different sizes: 12 inches x 6 inches, 16 inches x 6 inches, 16 inches x 7 inches, 20 inches x 7 inches, and 20 inches x 8 inches. The pillow is styled to resemble a roll of candy with ends depicting a twisted candy wrapper. The face of the pillow features either an embroidered or printed design. Item No. SN36 is designed and sized the same as SN35, except that the fiber content will be 92 percent polyester and 8 percent spandex, and is filled with 100 percent polystyrene beads. SN36 previously had a fiber content of 91 percent polyester and 9 percent spandex, and both pillows were offered in different sizes – see New York ruling N252577 dated May 6, 2014. The applicable subheading for the candy wrapper designed pillows, SN35 and SN36, 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 rate of duty 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