The tariff classification of a pillow from China

N245649 September 24, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Richard D. Gibson REGAL International, Inc. 115 Swinley Forest Williamsburg, VA 23188 RE: The tariff classification of a pillow from China Dear Mr. Gibson: In your letter dated August 21, 2013 you requested a tariff classification ruling on behalf of Nap Anywhere LLC. You will be importing an item referred to as the Nap Anywhere. Photographs of the product were submitted in lieu of a sample. The item is an adjustable disc designed to be used on an individual’s shoulder to support and cushion the user’s head while traveling. It consists of an inner aluminum support covered with EVA foam. The outer covering is made from a polyurethane fabric on one side and a polyester fabric on the other. The Nap Anywhere has an elasticized strap used to secure the pillow to the user’s shoulder and a storage pouch. Although small, the Nap Anywhere provides support and cushioning to the head while a person is sleeping. 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, Myles B. Harmon Acting Director National Commodity Specialist Division