The tariff classification of pillows from China.

N283864 March 9, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Suzanne Lagay Kay Manager of Treasury Services Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of pillows from China. Dear Ms. Kay: In your letter dated February 22, 2017, you requested a tariff classification ruling. Samples and description were submitted. Style number PC969T is identified as the “Toca Boca – Paulina Pineapple.” Toca Boca is a digital play studio for kids, of which Paulina Pineapple is a character. The merchandise concerned is a yellow plush accent pillow in the shape of a pineapple that has a green crown of leaves sewn to the top of the pillow; polyester filled arms and legs sewn to the bottom of the pillow; and a mouth, two eyes and cheeks embroidered on its front side. The merchandise concerned has an all over print on its front and back of tan and orange diamonds to resemble the outer layer of a pineapple. The merchandise concerned is composed of an outer covering of 100% polyester, has a fill of 100% polyester, and measures 17 inches by 24.5 inches. This accent pillow is to be sold in the bedding area of the store for purposes of decorating a young child’s room between the ages of three to twelve years old. Style number PC971T is identified as the “Toca Boca – Nimbus Cloud.” Toca Boca is a digital play studio for kids, of which Nimbus Cloud is a character. The merchandise concerned is a gray plush accent pillow in the shape of a rainy day cloud that has an orange color headband with a lightning bolt; polyester filled arms and legs sewn to the bottom of the pillow; and a mouth, two eyes and cheeks embroidered on its front side. The merchandise concerned is composed of an outer covering of 100% polyester and has a fill of 100% polyester, and measures 18 inches by 19.5 inches. This accent pillow is to be sold in the bedding area of the store for purposes of decorating a young child’s room between the ages of three to twelve years old. The applicable subheading for item number PC969T “Paulina Pineapple” and item number PC971T “Nimbus Cloud” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division