The tariff classification of a pillow from China

N201375 February 24, 2012 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 January 20, 2012 you requested a tariff classification ruling. The submitted sample is a pillow. The outer shell of the pillow is made from 100 percent polyester fabric. It is stuffed with a polyester fill. It measures approximately 22 x 12 inches. The pillow is stylized to resemble the Disney mermaid character “Ariel.” The item is not a toy principally designed for amusement. 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, Thomas J. Russo Director National Commodity Specialist Division