The tariff classification of a pillow from China

N164896 June 3, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a pillow from China Dear Ms. Kay: In your letter dated May 6, 2011 you requested a classification ruling. The submitted sample is a pillow. The outer shell is made from 100 percent polyester knit fabric. It is stuffed with a polyester filling. The rectangular pillow measures approximately 19 x 25 inches. There are tabs on each side of the pillow with a hook and loop closure. Affixed to the middle of the pillow is a stuffed, full figured “Hello Kitty” character. The overall appearance of this item more closely resembles a full functioning pillow sufficient in size and stuffing to be capable of providing support. 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