U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9404.90.1000
$112.7M monthly imports
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Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of a cotton pillow and cushion set from China. Dear Ms. Aiello:
NY 800425 August 10, 1994 CLA-2-94:S:N:N6:349 800425 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Jean Aiello Wilson UTC, Inc. Hemisphere Building, #304 Route 1 & 9 South Newark, NJ 07114 RE: The tariff classification of a cotton pillow and cushion set from China. Dear Ms. Aiello: In your letter dated July 27, 1994, on behalf of Town & Country Linen Corp., you requested a classification ruling. The submitted sample appears to be a prototype model of a pillow and cushion set for a child. The set will be made from a 100 percent cotton or chief weight cotton blended woven fabric and will be stuffed with a 100 percent polyester fiber fill. The pillow portion is approximately 15x22 inches and is painted with the face of an orange and yellow striped feline. The cushion portion, which is also striped, measures approximately 36 inches long and tapers from a width of 17 inches to a width of 14 inches. There are hook and loop tapes at the back of the pillow and at the wide end of the cushion which allow the two sections to be joined. The sample will be returned as requested. The applicable tariff provision for the pillow and cushion will be 9404.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, of cotton. The rate of duty will be 6 percent ad valorem. The pillow and cushion fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa and quota requirements. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of these requirements to this item. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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