The tariff classification of a pillow from China

N052864 March 6, 2009 CLA-2-94:OT:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Mark Alexander CRI 2000, L.P. 2245 San Diego Avenue, Suite # 223 San Diego, CA 92110 RE: The tariff classification of a pillow from China Dear Mr. Alexander: In your letter dated February 24, 2009 you requested a classification ruling. The item you will be importing, described as a stuffed plush animal, is a pillow. Samples were not submitted however pictures of the pillow were included with your request. The outer shell of the pillow is made from 100 percent polyester pile fabric. It is stuffed with a polyester filler. The pillow will measure 32 inches x 18 inches. A whimsical animal head is attached at one side. The head has embroidered and appliquéd features. The collection has different animals that include a duck, bear, cow, pig, hedgehog, sheep, bee and ladybug. The pillow has hook and loop strap allowing the pillow to be folded in half and secured. In your letter you describe this item as a “stuffed plush animal.” The article is not considered a stuffed animal because it is not a reasonably full-figured depiction of an animal. Its appearance more closely resembles a full functioning pillow 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 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 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