CLA-2-94:OT:RR:NC:N3:349
Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a pillow from China
Dear Ms. Kay:
In your letter dated April 12, 2013 you requested a tariff classification ruling.
The submitted sample is a pillow. The outer shell is made from 100 percent polyester woven fabric with a polyester fill. The pillow measures 12 x 13 inches. It is designed to resemble a tote and it features a flap with a large bow, handles and a small interior pocket. The small interior pocket measures approximately 10 inches wide and 5.5 inches deep. You state that the principal use will be for decorative use on the bed.
The applicable subheading for the pillow 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 rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division