CLA-2-94:OT:RR:NC:N3:349
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andres Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of neck pillows from China
Dear Mr. Crago-Edwards:
In your letter dated June 22, 2010 you requested a classification ruling.
The merchandise you will be importing, identified as “Neck Cushion with LED Light” Item Numbers A014CA01370 and A014CA01684, are U-shaped neck pillows. Pictures of the pillows were submitted with your request. The pillows are made from plastic memory foam filling and a polyester fabric cover. One end of item number A014CA01370 has an LED light in swivel housing. Item number A014CA01684 features the LED light on both ends.
The applicable subheading for the pillows 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 duty rate will be 6 percent 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 John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division