The tariff classification of a pillow, pillow shell, stuffed arms and sleeves from China

N245326 September 11, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6307.90.9889 Ms. Suzanne Lagay-Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a pillow, pillow shell, stuffed arms and sleeves from China Dear Ms. Kay: In your letter dated August 8, 2013 you requested a tariff classification ruling. You will be importing and item identified as a “Cuddlehead.” The Cuddlehead consists of a pillow, removable stuffed arms and sleeves that may or may not be removable from the arms. The outer shell of the pillow is made from 60 percent polyester and 40 percent cotton woven fabric. It is printed with the head of a princess and stuffed with a 100 percent polyester fiberfill. The pillow will measure 20 x 26 inches. The arms will be made from 60 percent polyester and 40 percent cotton woven fabric with a polyester fiberfill. The arms are attached to the pillow by snaps. The sleeves will be made from 100 percent polyester fabric. They have elasticized edges on the shoulder and wrist. The Cuddlehead will be imported under two different Scenarios. Scenario 1 concerns a completely finished and packaged Cuddlehead pillow. In scenario 2 you will import a pillow shell, finished stuffed arms with attached sleeves or separated sleeves. After importation the pillow will be stuffed, sewn closed and the arms will be snapped on. The applicable subheading for the Scenario 1 Cuddlehead 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. The applicable subheading for all of the Cuddlehead components under Scenario 2 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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, Myles B. Harmon Acting Director National Commodity Specialist Division