The tariff classification of a pillow from China

N145607 February 18, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Martha Spagnuolo The Boppy Company 560 Golden Ridge Road Golden, CO 80021 RE: The tariff classification of a pillow from China Dear Ms. Spagnuolo: In your letter dated January 28, 2011 you requested a classification ruling. You will be importing a pillow identified as “Tummy Prop Pillow” or “Tummy Time Prop Pillow.” A sample of the pillow was not submitted with your request, however technical drawings and a photo of the packaging were supplied. The outer shell of the pillow will be made from 65 percent polyester and 35 percent cotton. It is stuffed with a fiberfill. The C-shaped pillow will be imported with a fabric book and teething ring that attach to the pillow via a slide line. You suggest classification of the pillow under subheading 9506.99.6080, HTSUS, which provides for other articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in Chapter 95. However, only articles that are principally designed or used for serious athletic activity are to be classified under this provision. The Tummy Time Prop pillow does not provide the same level of physical activity nor is it similar to the exemplars found in the Explanatory Notes for heading 9506. Therefore, the Tummy Time Prop pillow is not classifiable under this provision. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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