The tariff classification of pillows from China.

N294955 March 28, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ann Lawrence CBOCS Distribution Center 900 Hutchinson Place Lebanon, TN 37090 RE: The tariff classification of pillows from China. Dear Ms. Lawrence: In your letter dated March 7, 2018, you requested a tariff classification ruling. A sample, descriptive literature and import quote sheets were provided. The merchandise concerned are four decorative LED light up accent pillows. SKU number 626955 is an accent pillow, measuring 16” x 16”. The pillow consists of: (1) a covering made from 100% polyester material, (2) polyfill stuffing and (3) an internal battery operated LED mechanism. The pillow has a decorative witch print on a black background, and has red LED light up eyes. The battery pack and on/off switch that operate the LED light up eyes are housed in the pillow, and can be accessed by the zipper closure. You indicate that the merchandise concerned is a Halloween decorative item. SKU number 626956 is an accent pillow, measuring 16” x 16”. The pillow consists of: (1) a covering made from 100% polyester material, (2) polyfill stuffing and (3) an internal battery operated LED mechanism. The pillow has a decorative skull print on a black background, and has red LED light up eyes. The battery pack and on/off switch that operate the LED light up eyes are housed in the pillow, and can be accessed by the zipper closure. You indicate that the merchandise concerned is a Halloween decorative item. SKU number 626957 is an accent pillow, measuring 16” x 16”. The pillow consists of: (1) a covering made from 100% polyester material, (2) polyfill stuffing and (3) an internal battery operated LED mechanism. The pillow has a decorative ghost print on a black background, and has red LED light up eyes. The battery pack and on/off switch that operate the LED light up eyes are housed in the pillow, and can be accessed by the zipper closure. You indicate that the merchandise concerned is a Halloween decorative item. SKU number 627387 is an accent pillow, measuring 16” x 16”. The pillow consists of: (1) a covering made from 100% polyester material, (2) polyfill stuffing and (3) an internal battery operated LED mechanism. The pillow has a decorative skull print on a black background, and has white LED light up eyes. The battery pack and on/off switch that operate the LED light up eyes are housed in the pillow, and can be accessed by the zipper closure. You indicate that the merchandise concerned is a Halloween decorative item. Legal Note 1 (w) of Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) states: “This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” Consequently, the merchandise concerned cannot be classified in Chapter 95, HTSUS, with its heading of 9505, as “festive articles.” This is consistent with New York rulings: N059797 dated May 14, 2009 and N272503 dated March 10, 2016. The applicable subheading for SKU numbers: 626955, 626956, 626957, 627387, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division