The tariff classification of pillows from China

N252577 May 6, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Richard Wadiri Sweet Novelty LLC 111Third Street Sharpsburg, PA 15215 RE: The tariff classification of pillows from China Dear Mr. Wadiri: In your letter dated April 7, 2014 you requested a tariff classification ruling. You will be importing a pillow Item No. SN35 and Item No. SN36. A sample of Item No. SN35 was submitted with your request. The outer shell is made from 100 percent polyester knit fabric and it is stuffed with a 100 percent polyester fiber filling. The cylindrical shaped pillow will range in size from 8 inches x 3 inches to 28 inches x 8 inches. The pillow is stylized to resemble a roll of candy with ends depicting a twisted candy wrapper. The face of the pillow features embroidery. Item No. SN36 will be made the same except that the fiber content will be 91 percent polyester and 9 percent spandex filled with polystyrene beads. The applicable subheading for the 28 x 8 inch pillows 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/. Your inquiry does not provide enough information for us to give a classification ruling on the 8 x 3 inch pillows. That pillow is very small and may not be considered a pillow or cushion for tariff purposes. When a sample of the 8 x 3 inch pillow is available for review, you may wish to consider resubmission of your request. 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 john.m.hansen@cbp.dhs.gov Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division