The tariff classification of two decorative pillows from China

N360484 April 10, 2026 CLA-2-94:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 9404.90.2090 Mr. Ryan Lickfeld Geodis USA LLC 5101 S Broad St. Philadelphia, PA 19112 RE: The tariff classification of two decorative pillows from China Dear Mr. Lickfeld: In your letter dated April 7, 2026, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc., for two decorative pillows. In lieu of samples, illustrative literature and product descriptions were provided. Item 646470 is a decorative pillow with an outer shell of 100 percent polyester woven pile fabric that is stuffed with polyester fiber. The pillow comes in the shape of either a dog or a cat; both shapes include a tail. The front of the pillow is printed in a Day of the Dead or calavera motif with a multi-colored skeleton including a skull with face, leg and torso bones on black fabric. The pillows feature plastic buttons for the cat eyes, plastic imitation pearls for the dog eyes and a plastic jewel in the shape of a heart between the dog’s eyes. The dog pillow measures 13 inches wide × 4.5 inches deep × 15 inches tall, and the cat pillow measures 13 inches wide × 4.5 inches deep × 16 inches tall. The two pillows are sold separately surrounding the Day of the Dead holiday. You suggest that the pillows are classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The pillows are utilitarian as well as decorative. As such, they are excluded from classification in Chapter 95 by Chapter note 1(x), “Tableware, 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). The applicable subheading for the pillows will be 9404.90.2090, 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: Other.” The general rate of duty will be 6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division