The tariff classification of pillows from China

N252578 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 Item No. SN33 and Item No. SN34 which are referred to as lumber pillows. A sample of Item No. SN34 was submitted with your request. The outer shell is made from 91 percent polyester and 9 percent spandex knit fleece fabric. The fabric is printed with a floral design. It is filled with polystyrene beads. The cylindrical shaped pillow will range in size from 12 inches x 5 inches to 28 inches x 8 inches. Item no. SN34 will be made from 100 percent polyester with a 100 percent fiber filling. It will contain embroidery and other printed artwork. The applicable subheading for the 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/. 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