The tariff classification of decorative pillow-like articles in the form of a cowboy boot from Thailand

N361981June 11, 2026CLA-2-63:OT:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891
Ms. Ann LawrenceDollar General Corporation100 Mission RidgeGoodlettsville, TN 37072RE: The tariff classification of decorative pillow-like articles in the form of a cowboy boot from ThailandDear Ms. Lawrence:In your letter dated
June 2, 2026
, you requested a tariff classification ruling. A sample was provided to thisoffice and will be retained for training purposes.The sample, described as a “Decorative Boot Pillow,” is a pillow-like article designed and shaped toresemble a cowboy boot. The SKU number will be delineated by the color of the back fabric: 44914202(Blue Boot Pillow), 44914203 (White Boot Pillow) and 44914204 (Pink Boot Pillow).Eac cowboy hboot-shaped pillow-like article is a home decoration intended to be placed on a bed or sofa.The white and pink style cowboy boot is composed of 100 percent polyester knitted dyed fabric and stuffed with 100percent polyester fiberfill. The blue style cowboy boot is composed of 100 percent polyester woven dyedfabric and stuffed with 100 percent polyester fiberfill. Each cowboy boot measures 14 inches in height by 10 inches in width (heel to toe) and 2 inches in thickness. You state that each pillow-like cowboy boot isdecorated a little differently, with printed front fabric, embroidered lines, rivets, bows, and/or fringe on oneside.SKU# 4491402 features an oversized brown bow, measuring 5 ½ inches in length by 5 ½ inches in width, and one metal rivet attached to the top edge. SKU# 44914203 features a brown bow measuring 3 ½inches in length by 4 ¼ inches in width and two metal rivets attached to the top edge and eleven metal rivetsattached along the ankle area.SKU# 44914204 features five metal rivets attached to a strip of brown fringe measuring 10 inches in length by 3 ¾ inches in width and one metal rivet attached to the top edge.You suggest the decorative boot pillows may be classified under heading 9404, Harmonized Tariff Scheduleof the United States (HTSUS). We disagree.The boot pillows are decorated with rivets, fringe and bows that would make it unlikely that the pillow will be used as support for the head or neck.The awkward shape and decorative features including rivets, fringe and bows would make these items uncomfortable to lay on. Further, use of these pillows would create wear on the bows and fringe causing the items to lose their visual
appeal.The pillow-like articles resembling cowgirl boots are more akin to specialty pillows designed in the shape of an object or figure than a useable pillow, therefore, they are not properly classified as articles ofbedding under heading 9404, HTSUS.See HQ 964922, dated May 22, 2001.The applicable subheading for the decorative pillow-like articles will be 6307.90.9891, HTSUS, whichprovides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Thegeneral rate of duty will be 7 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division