The tariff classification of an unfinished pillow from China

N070399 August 11, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Dean Titus AIT Custom Brokerage, Inc. 701 N. Rohlwing Rd. Itasca, IL 60143 RE: The tariff classification of an unfinished pillow from China Dear Mr. Titus: In your letter dated July 30, 2009 you requested a classification ruling on behalf of United Feather & Down. The submitted sample is an unfinished pillow. The item is comprised of two down and feather filled panels sewn to each other along their edges with a strip of corded piping inserted in the seam. The woven outer facing fabric in the panels is made from 100 percent cotton while the inner fabric is made from 50 percent cotton and 50 percent polyester. A 10-inch wide unfinished opening is left in one side seam. The item measures 20 x 26 inches. After importation the center chamber of the unfinished pillow will be filled with feathers and sewn closed. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Given the general appearance of the submitted sample the unfinished pillow has the essential character of the finished article. Although the center chamber is not filled, the top and bottom panels are stuffed and thus for classification purposes is within the plain meaning of "stuffed or fitted" as set out in heading 9404, HTSUS. The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.3 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