CLA-2-94:OT:RR:NC:N4:463
Denise N. Yapp
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The classification of two decorative pillows from India
Dear Ms. Yapp:
This ruling is being issued in response to your letter dated April 2, 2025, requesting a tariff classification
determination for two decorative pillows. In lieu of samples, pictures and product descriptions were
provided.
The subject articles are identified as two decorative throw pillows. The first pillow, item number A1001123,
consists of a 65% jute/35% cotton face and 90% cotton/10% linen back. The second pillow, item number
A1001126, consists of a 70% viscose/30% cotton face and 100% cotton back. Both pillows are stuffed with
100% polyester fill. Both pillows are made in India. See images below:
A1001123 A1001126
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
You suggest classification of these pillows in subheading 9404.90.1090, HTSUS.
We note that the term “pillow” is not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS.
When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with
their common and commercial meaning (Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673
F.2d 380 (1982)). Common and commercial meaning may be determined by consulting dictionaries,
lexicons, scientific authorities and other reliable sources (C.J. Tower & Sons v. United States, 69 CCPA 128,
673 F.2d 1268 (1982)). The Online Merriam-Webster Dictionary defines a “cushion” at 1.: as a soft pillow
or pad usually used for sitting, reclining, or kneeling; a “throw pillow” at 1.: as a small pillow used especially
as a decorative accessory; and a “pillow” at 1.: as a support for the head of a reclining person, especially, one
consisting of a cloth bag filled with feathers, down, sponge rubber, or plastic fiber. Regarding “throw
pillows,” which can also be called “accent pillows” or “decorative pillows,” there is nothing in the Legal
Notes to Chapter 94 or in the terms of heading 9404, or in the ENs to Chapter 94 of the HTSUS restricting
throw pillows to standard sizes. This is in contrast to pillows used for sleeping or resting one’s head, which
are manufactured and sold in standard sizes. Furthermore, Infantino, LLC v. United States, Slip Op 14-155,
dated December 24, 2014, referencing Bauerhin Technologies Ltd. Partnership v. United States, 110 F.3d
744 (Fed. Cir.1997), at 776-778, “[rejects] the argument that HTSUS heading 9404 was limited to items
whose primary purpose is to facilitate sleeping or napping.”
Based upon the provided information, these two pillows fall within the plain language of heading 9404,
HTSUS, (see NYRLs N341304, N340644, N330981, and N330633.)
Since the pillows are composed of different materials (front fabric, back fabric, and fill), they are considered
composite goods for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII), state that “the factor which
determines essential character will vary between different kinds of goods. It may, for example, be
determined by the nature of the materials or components, 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. GRI 3(c) provides that when goods cannot be
classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in
numerical order among those that equally merit consideration.
This office notes that the faces of both pillows are comprised of fibers that are primarily other than cotton.
The face fabric of the first pillow is 65% jute/35% cotton, and the face fabric of the second pillow is 70%
viscose/30% cotton. Since these are decorative pillows that primarily will be displayed face-side up, the face
fabrics are of greater importance than the back fabrics and thus provide the essential character to the
complete pillows.
The applicable classification of the two decorative pillows, Ashley item numbers A1001123 and A1001126,
will be subheading 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%
ad valorem.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 in addition to
subheading 9404.90.2090, HTSUS, listed above.
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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is 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.? If the facts are modified in any way, or if the goods do not conform to
these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations
(19 C.F.R. Part 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division