The tariff classification of a travel pillow from China.

N301503 November 13, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Victoria Zaleski Briefly Stated Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a travel pillow from China. Dear Ms. Zaleski: In your letter dated October 26, 2018, you requested a tariff classification ruling. A product description and adult-size sample were provided for review. Briefly Stated Inc. item identified as the “Travel Pillow with Hood” is a “U” shape neck pillow with a permanently affixed hood. The pillow and hood exterior fabric is 100% polyester. The pillow interior stuffing is 100% polyurethane memory foam. A plastic button found at the base of the pillow ends secure the pillow when wrapped around the neck. In your ruling request you note that a children’s version will become available. No sample is provided for a child’s “Travel Pillow with Hood.” This office is precluded from providing a binding classification on a child travel pillow as all of the factors are not known. By application of General Rule of Interpretation (GRI)1, the applicable subheading for the adult “Travel Pillow with Hood” 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 the 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division