The tariff classification of a pillow from Korea, Indonesia, China and Thailand

N048055 January 14, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Jung Choi Windsor Toys Inc. A Div. of Chosun International Inc. 7 Antler Court Matawan, NJ 07747 RE: The tariff classification of a pillow from Korea, Indonesia, China and Thailand Dear Mr. Choi: In your letter dated December 23, 2008 you requested a tariff classification ruling. The submitted sample, identified as F62668, is a pillow. The outer shell is made from 100 percent polyester knit fabric. It is stuffed with a polyester fill. The item is stylized to depict a snowman. It measures approximately 8.5 x 13 inches and 3.5 inches in thickness. The snowman is not considered a toy of Chapter 95 because there is no manipulative play value to the item. Additionally, the snowman is too flat in its construction to be called a stuffed toy. This item is a fully functioning pillow. It is sufficient in size and stuffing to be capable of providing support. The applicable subheading for the pillow 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 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/. 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