The tariff classification of a pillow from China

N036978 September 11, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 9404.90.2000 Ms. Nora Estrella Louella Designs, LLC 63 Addington Road Brookline, MA 02445 RE: The tariff classification of a pillow from China Dear Ms. Estrella: In your letter dated August 13, 2008 you requested a classification ruling. The submitted sample is identified as “Knee Hugs Pillow”. The pillow or cushion consists of a cover with a removable pillow form. The shell of the pillow form is made from 90 percent polyester and 10 percent spandex knit fabric. It is filled with polystyrene beads. The cover will be made from either 86 percent nylon and 14 percent polyester, 88 percent nylon and 12 spandex or 94 percent cotton and 6 spandex knit fabrics. The 12 inch drum shaped cushion has an attached cuff with a hook and loop fastener. You indicate that the cushion will be used to elevate one leg and lessen the strain on the back when in a horizontal position. The applicable subheading for the pillow in chief weight cotton will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for 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 duty rate will be 5.3 percent ad valorem. The applicable subheading for the pillow in chief weight nylon will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent 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/. The pillow in chief weight cotton falls within textile category designation 369. Subheading 9404.90.2000, HTSUS is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division