The tariff classification of a nursing pillow from Mexico

N249786 February 12, 2014 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Lisa Shafran Mattel, Inc. Mail Stop, M1-1420 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of a nursing pillow from Mexico Dear Ms. Shafran: In your letter dated January 22, 2014 you requested a tariff classification ruling. The instant sample is referred to as a “Perfect Position 3-in-1 Nursing Pillow” (Mattel product number CBW09). It is comprised of a U-shaped pillow form, removable cover and detachable toy bar. The outer shell of the pillow form is made from woven fabric filled with a polyester fiberfill. One side of the removable cover is made from polyester woven printed fabric. The reverse side is made from a polyester knit fabric. The removable cover features a zipper closure, two slots used to attach the toy bar and a small fabric handle. The detachable toy bar is made from a PPR rod covered with woven printed fabric. The toy bar has 3 webbing loops on which 3 plastic toys are attached. The U-shaped nursing pillow measures approximately 19 x 20 inches. The pillow and toy bar are packaged together in a vinyl bag for retail sale. The nursing pillow and detachable toy bar are considered a composite good. The essential character of the composite good is imparted by the pillow. The applicable subheading for the nursing 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division