The tariff classification of a pillow book or a story book pillow from China.

N267257 August 17, 2015 CLA-2-94:OT:RR:NC:N4:453 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 9404.90.2000 Troy Clarke, CHB CBT International, Inc. 249 East Ocean Boulevard, Suite 650 Long Beach, CA 90802 RE: The tariff classification of a pillow book or a story book pillow from China. Dear Mr. Clarke: In your letter dated July 21, 2015, on behalf of Bendon Incorporated, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 34029 is the “Disney, Doc McStuffins” pillow book or “Disney, Doc McStuffins” story book pillow. No label was provided indicating fiber content and country of origin. For purposes of this ruling, two classification numbers will be provided that being pillows of cotton and that being pillows of non-cotton. The applicable subheading for the “Disney, Doc McStuffins” pillow book or the “Disney, Doc McStuffins” story book pillow, cotton, will be 9404.90.1000., 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: Of cotton.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the “Disney, Doc McStuffins” pillow book or the “Disney, Doc McStuffins” story book pillow, non-cotton, 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division