The tariff classification of a pillow from Taiwan

N096969 March 26, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a pillow from Taiwan Dear Ms. Pendris: In your letter dated March 3, 2010 you requested a tariff classification ruling. The submitted sample is identified as a Hidden Safe Pillow (Item # 68310). The outer shell of the pillow is made from 65 percent cotton and 35 percent polyester jacquard woven fabric with a floral tapestry design. It is filled with a 4-? inch outside diameter plastic pipe wrapped with ¾ inch thick plastic foam. A zippered opening at one end allows the 6 x 15 inch cylindrical pillow to be opened revealing a 4.25 x 8.75 storage compartment. 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