CLA-2-94:OT:RR:NC:N3:349
Ms. Jane Jewett
Talus Corp.
470 Riverside Street
Portland, Maine 04103
RE: The tariff classification of a pillow from China
Dear Ms. Jewett:
In your letter dated January 11, 2011 you requested a tariff classification ruling.
The submitted sample, identified as Item # ST-PC3015-XX, is a U-shaped neck pillow. The outer shell of the face side is made from 100 percent polyester knit pile fabric while the reverse side is made from 100 percent polyester knit fabric. It is filled with polystyrene micro beads and measures approximately 12 x 14 inches.
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 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