The tariff classification of a mat with built-in pillow from China.
Issued September 18, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
On the blister sleeve of the sample provided, the item is identified as the “Pillow Lounger,” and has the title of Paw Patrol which is a trademark of Spin Master Ltd. Nickelodeon. The pillow lounger is a mat with a built-in pillow designed for children between 3 to 12 years of age, which is used for resting and sleeping purposes. The covering is composed of 100% polyester and the filling is composed of 100% polyester fibers. This item measures 60 inches in length by 26 inches in width. See Slip Op. 14-155, United States Court of International Trade, Infantino, LLC v. United States, Court No. 11-00497 dated December 24, 2014. Consistent, with Infantino the pillow lounger mat with built-in pillow is considered a form or type of a cushion, or similar furnishing.
CBP rationale
The applicable subheading for the Pillow Lounger 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 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: Other.
Full text
N268412 September 18, 2015 CLA-2-94:OT:RR:NC:N4:453 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Suzanne Lagay Kay Manager of Treasury Services Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a mat with built-in pillow from China. Dear Ms. Kay: In your letter dated September 1, 2015, you requested a tariff classification ruling. We are returning the sample provided. On the blister sleeve of the sample provided, the item is identified as the “Pillow Lounger,” and has the title of Paw Patrol which is a trademark of Spin Master Ltd. Nickelodeon. The pillow lounger is a mat with a built-in pillow designed for children between 3 to 12 years of age, which is used for resting and sleeping purposes. The covering is composed of 100% polyester and the filling is composed of 100% polyester fibers. This item measures 60 inches in length by 26 inches in width. See Slip Op. 14-155, United States Court of International Trade, Infantino, LLC v. United States, Court No. 11-00497 dated December 24, 2014. Consistent, with Infantino the pillow lounger mat with built-in pillow is considered a form or type of a cushion, or similar furnishing. The applicable subheading for the Pillow Lounger 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 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: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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