The tariff classification of a pillow from China

N204318 March 14, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Mark J. Mauzey Pier 1 Imports P.O. Box 961020 Forth Worth, TX 76161-0020 RE: The tariff classification of a pillow from China Dear Mr. Mauzey: In your letter dated February 8, 2012 you requested a tariff classification ruling. You submitted a sample of a pillow cover to represent the stuffed pillow that you intend to import. The merchandise is identified as a Circle Lace Pillow item number C10272J1-1818-A3. The face side of the pillow is made from two fabrics. A 100 percent cotton open-work, “circle lace” fabric covers a 100 percent polyester woven fabric. The polyester fabric forms the reverse side of the pillow. The pillow measures 18 inches square and will be stuffed with polyester filling. Since the pillow is a composite good, the classification must be based on General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which imparts the essential character to the item. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. The Explanatory Notes to the HTS while stating that the factors may vary from product to product list such factors as bulk, quantity, weight, value and the role of the component in the overall functioning of the item. In this case it is our opinion that the quantity and function of the polyester fabric far outweighs the other components and consequently, it is the polyester fabric which imparts the essential character. 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