The tariff classification of pillows from China

N060272 June 1, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of pillows from China Dear Ms. Elvi: In your letter dated May 8, 2008 you requested a tariff classification ruling. The submitted samples are identified as XDM Santa & Snowman Pillow Assortment Liss Item # 9005668 and Mfg. Item # 602602. The outer shell of the pillows is made from 100 percent polyester knit velvet-like fabric. Both pillows are stuffed with a polyester fill. The rectangular pillows measure 8.25 x 20 inches. One style is embroidered and appliquéd with a Santa Claus, trees and a gift box. The other pillow embroidered and appliquéd with a Snowman, trees and a gift box. In your letter you suggest classification of the pillows under subheading 9405.90.6000, HTSUS, as festive. Although the pillows present a decorative appearance, these items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support. Additionally, Note 1(v) to Chapter 95 excludes articles that have a utilitarian function. The applicable subheading for the pillows 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. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a) (1) (ii) and (d) (2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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