CLA-2-94:OT:RR:NC:N2:349
Mr. Paul Norstrem
Core Products International, Inc
808 Prospect Ave.
Osceola, WI 54020
RE: The tariff classification of an orthopedic travel pillow from Canada
Dear Mr. Norstrem:
In your letter dated August 25, 2025, you requested a tariff classification ruling for an orthopedic travel
pillow. In lieu of samples, pictures and product descriptions were provided.
The subject merchandise, described as the “Therapeutica® Travel Pillow,” is a molded orthopedic travel
sleeping pillow featuring a contoured headrest and cervical support. The contoured pillow is made of
polyurethane (PU) foam which is enclosed within a removable quilted cover composed of 100 percent
polyester knit fabric, dyed white or gray. The quilted cover is comprised of three layers: a face layer of 100
percent polyester knit fabric; a middle layer of 100 percent polyester yarn; and a bottom layer of 100 percent
polyester knit fabric. The three layers are quilted together, cut into six panels and sewn together in the size
and shape of the contoured foam. The quilted cover features a zipper opening for easy removal of the cover
for washing. The pillow is offered in the following SKU #’s, sizes and weights:
SKU# (Very Firm) - Travel Size Dimension Size Pillow Weight
FOM-131- Petite (PET) 13.5 x 12.5 x 4.5 inches 1 lbs.
FOM-131-Average (AVG) 14.5 x 12.75 x 5 inches 1.5 lbs.
You suggest classification of the orthopedic sleeping pillow to be subheading 9012.10.0090, Harmonized
Tariff Schedule of the United States (HTSUS), which is not a valid subheading. We assume you intended to
indicate 9021.10.0090, HTSUS, which provides for “Orthopedic appliances … Orthopedic or fracture
appliances, and parts and accessories thereof: Other.” We disagree. Customs and Border Protection has
maintained the position that orthopedic appliances are generally used in the medical treatment of a physical
ailment and are body supports which are worn on the person. See HQ ruling 087213, dated September 18,
1990. The pillow helps relieve headaches and neck pain, helps restore the natural curve of the neck by
providing proper cervical alignment, and provides optimal support for back and side sleeping. It does not
prevent or correct bodily deformities, nor does it support or hold body parts following an illness, operation or
injury. Furthermore, it lacks the support mechanisms (such as metal reinforcements, adjustable springs, etc.)
that characterize orthopedic articles of heading 9021, HTSUS, per the Harmonized System Explanatory Note
I to that heading. As such, the therapeutic sleeping pillow does not constitute an orthopedic appliance for
tariff purposes. HQ ruling 955887, dated August 4, 1994, states that “[o]ur classification of an article as
being used for orthopedic purposes is not dependent upon or in any way related to that of the FDA or any
other government agency. See, Marine Products Co. v. United States, 42 Cust. Ct. 154, 155, C.D. 2080
(1959), (which states that "[c]haracterization of imported merchandise by governmental agencies for other
than tariff purposes does not determine tariff classification".)”
The applicable subheading for the “Therapeutica® Travel Pillow” the will be 9404.90.2030, (HTSUS), which
provides for “Mattress supports; articles of bedding and similar furnishings (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: Bed pillows, of a kind described in statistical note 6 to this chapter: Foam fill.” The rate of duty is 6
percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 9404.90.2030, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 9404.90.2030, HTSUS.
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. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 9404.90.2030, HTSUS, listed above.
The tariffs and additional 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/.
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 [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division