10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a travel pillow from China.
Issued November 13, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N301503 (November 13, 2018)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
Briefly Stated Inc. item identified as the “Travel Pillow with Hood” is a “U” shape neck pillow with a permanently affixed hood. The pillow and hood exterior fabric is 100% polyester. The pillow interior stuffing is 100% polyurethane memory foam. A plastic button found at the base of the pillow ends secure the pillow when wrapped around the neck. In your ruling request you note that a children’s version will become available. No sample is provided for a child’s “Travel Pillow with Hood.” This office is precluded from providing a binding classification on a child travel pillow as all of the factors are not known. By application of General Rule of Interpretation (GRI)1,
CBP rationale
the applicable subheading for the adult “Travel Pillow with Hood” 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
N301503 November 13, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Victoria Zaleski Briefly Stated Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a travel pillow from China. Dear Ms. Zaleski: In your letter dated October 26, 2018, you requested a tariff classification ruling. A product description and adult-size sample were provided for review. Briefly Stated Inc. item identified as the “Travel Pillow with Hood” is a “U” shape neck pillow with a permanently affixed hood. The pillow and hood exterior fabric is 100% polyester. The pillow interior stuffing is 100% polyurethane memory foam. A plastic button found at the base of the pillow ends secure the pillow when wrapped around the neck. In your ruling request you note that a children’s version will become available. No sample is provided for a child’s “Travel Pillow with Hood.” This office is precluded from providing a binding classification on a child travel pillow as all of the factors are not known. By application of General Rule of Interpretation (GRI)1, the applicable subheading for the adult “Travel Pillow with Hood” 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 the 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
Country of origin of certain pillows; Section 301 Measures
The tariff classification of an owl-shaped decorative pillow made in China
The tariff classification, United States Mexico Canada Agreement (USMCA) applicability, country of origin, and marking of bed pillows
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of a neck pillow from China
The country of origin of three decorative pillows
Classification of a beaded accent pillow from India
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
Country of origin and Section 301 trade remedy determination for pillows.
The tariff classification of children’s neck pillow and throw sets from China
Follow N301503
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.