The tariff classification of a pillow from China.

N261967 March 13, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Suzanne Lagay Kay Manager of Treasury Services Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a pillow from China. Dear Ms. Kay, In your letter dated February 17, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The merchandise concerned is identified as the “Bob the Tomato Pillow.” The outer shell of the pillow is made from 100% polyester plush fabric and is stuffed with 100% polyester fiber filling. The circular shaped pillow measures approximately 12 inches in diameter. The pillow is designed to resemble a tomato which is a character from Veggie Tales. This pillow is intended to be placed on a child’s bed as decoration. The applicable subheading for the Bob the Tomato 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 springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division