The tariff classification of a portable airplane seat pillow from Taiwan.

N304103 June 10, 2019 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Erik D. Carlson Eko Design 539 Arlo Lane Lino Lakes, MN 55014 RE: The tariff classification of a portable airplane seat pillow from Taiwan. Dear Mr. Carlson: In your letter dated April 25, 2019, you requested a tariff classification ruling. A product description and pictures were provided for review. Eko Design item, the Blockrz privacy support shield, is a portable travel pillow designed specifically for airplane seats. The item consists of a “U” shaped aluminum and plastic support bar that is placed over the top of the airplane seat and is securely attached with a bungee cord. Two plastic side panels are connected to the aluminum and plastic support bar and are wrapped with polyurethane foam and covered in polyester fabric. The item provides cushioning head support while flying and privacy from adjacent passengers. The Blockrz components are packaged for retail sale in a polypropylene drawstring-carrying bag. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The Blockrz privacy support shield is composed of different components (textile, polyurethane foam, aluminum, and plastic) and is considered a composite good. In the opinion of this office, it is the pillow component made of polyurethane foam and polyester fabric that imparts the essential character. The cushioning pillow is used to support the head while flying and provides privacy from adjacent passengers. The applicable subheading for the Blockrz privacy support shield will be 9404.90.2000, 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division