The tariff classification of a pillow from China

N061379 June 9, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Fanny Chu NYK Logistics America Inc. 2417 E. Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of a pillow from China Dear Ms. Chu: In your letter dated May 15, 2009 you requested a classification ruling on behalf of Environmental Lighting Concept. The submitted sample, identified as OttLite LED Illumination., is a U-shaped neck pillow. The pillow is made from plastic memory foam filling and a polyester fabric cover. One end of the pillow has an LED light in a swivel housing. 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