The tariff classification of a pillow from China

N127559 November 5, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Robert Kendzie Studio 33 20 Commerce Parkway, Suite 101 Fredericksurgh, VA 22406 RE: The tariff classification of a pillow from China Dear Mr. Kendzie: In your letter dated October 14, 2010 you requested a classification ruling. You will be importing a pillow (UPC # 6-4043-68830-9). The outer shell of the pillow is made from a man-made micro fiber fabric. It is stuffed with a polyester fill. The edges are finished with cording. The face of the pillow features three appliquéd trees with a star and embroidered snowflakes. You state that the pillow will measure 10 x 10 inches. The item is a fully functioning pillow. The pillow is sufficient in size and stuffing to be capable of providing support. You suggest classification of the pillow under subheading 9505.10.2500, HTSUS, as festive articles. Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." As indicated above the pillow is a fully functioning article. 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