The tariff classification of a pillow from Italy

N186259 October 14, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a pillow from Italy Dear Mr. Romano: In your letter dated September 22, 2011 you requested a tariff classification ruling on behalf of TECHNOGEL USA INC. You will be importing a pillow with a removable cover. The pillow specifications in lieu of a sample were submitted along with your request. The pillow is made from a Technogel and Visco elastic foam covered with a polyurethane film. It has a 100 percent cotton inner cover. The removable outer zippered cover is made from 58 percent polyester, 41 percent modal and 1 percent Elasthan. 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 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