The tariff classification of head support cushions from China

N252579 May 6, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Richard Wadiri Sweet Novelty LLC 111 Third Street Sharpsburg, PA 152015 RE: The tariff classification of head support cushions from China Dear Mr. Wadiri: In your letter dated April 7, 2014 you requested a tariff classification ruling. You will be importing Item no. SN37 and Item no. SN38 head support cushions. A sample of Item no. SN37 was submitted with your request. The outer shell is made from 100 percent polyester knit fleece fabric. It is stuffed with polyester fiberfill. The U-shaped cushion measures 11 inches x 11 inches. The top side of each end of the pillow features embroidery and applique work. Item no. SN38 will be similar with the exception that the outer shell will be made from 91 percent polyester and 9 percent spandex knit fabric and it will be filled with polystyrene beads. The fabric on both styles may be printed. The applicable subheading for the head support cushions 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