The tariff classification of a bath pillow from China

N092137 February 4, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Rosario Puglisi OEC Logistics Inc. 133-33 Brookville Boulevard, Suite 306 Rosedale, NY 11422 RE: The tariff classification of a bath pillow from China Dear Ms. Puglisi: In your letter dated January 21, 2010 you requested a tariff classification ruling. The submitted sample, identified as Item # 378 WHT, is a bath pillow. The pillow consists of a vinyl outer cover filled with a solid piece of plastic foam. The pillow is divided into two sections. Overall the item measures 14.5 x 10.5 inches and 2 inches in thickness. The pillow is held to the tub by means of 7 suction cups. This item is designed to cushion and support the head, neck and shoulders. In your letter you suggest classification of the pillow under subheading 3924.90.5600, HTSUS, as a household textile article of plastic. Chapter 39, Note 2(x) states that the chapter does not cover articles of Chapter 94. Pillows and cushions are specifically included in heading 9404, HTSUS. 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. 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