The tariff classification of a pillow from Thailand

N125426 October 22, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. William S. McCall New Light Asia LLC 311 Oakmonte Circle Greenwood, SC 29649 RE: The tariff classification of a pillow from Thailand Dear Mr. McCall: In your letter dated September 29, 2010 you requested a tariff classification ruling. You will be importing pillows. A sample of the pillows was not submitted. The outer shell of the pillows will be made from 100 percent cotton fabric. They will be stuffed with a polyester filling. The pillows will measure 18 x 18 inches. 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