CLA-2-94:OT:RR:NC:N2:349
Mr. Nathan Reisman
King Solomon Enterprises DBA KSE Suppliers
230 Rt 17
Hillburn, NY 10931
RE: The tariff classification of vinyl covered pillows from China
Dear Mr. Reisman:
In your letter dated August 26, 2025, you requested a tariff classification ruling for vinyl covered pillows. In
lieu of a sample, a picture and product catalog brochure with description were provided.
The subject merchandise, described as the “HealCheck™ Staph Check Pillow” is an antibacterial,
anti-fungal, anti-static, and flame-retardant pillow. The pillow consists of an outer shell made of
medical-grade vinyl that is filled with hypoallergenic polyester fiberfill. The edges are sewn closed on all
four sides. You state the vinyl covering allows for thorough disinfection between uses, prevents fluid
absorption and reduces infection risk and that the pillow is designed for use in hospitals and long-term care
facilities and is not marketed or suitable as a general household comfort pillow. The pillow is offered in the
following two item codes, sizes, weights and color:
Item Code Size Weight Color
PHC2026 20 × 26 inches 18 oz. White
PHC1824 18 X 24 inches 16 oz. White
The applicable subheading for the vinyl pillow described as the “HealCheck™ Staph Check Pillow” will be
9404.90.2060, 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: Other: Bed pillows, of a kind described in statistical note 6 to this
chapter: Other fill.” The general rate of duty will be 6 percent ad valorem.
In your submission, you also requested consideration under subheading 9817.00.96, HTSUS, which provides
for “articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally
handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb
prosthetics) that are specially designed or adapted for use in the foregoing articles: other.” It is our opinion
that the pillow is not “specifically designed or adapted” for the handicapped because the design, modification
or adaptation of the pillow is not so significant so as to clearly render the pillow for use by handicapped
individuals. Further, the design or adaptation of the pillow lacks characteristics that create a substantial
probability of use by the chronically handicapped and that the use thereof by the general public is so
improbable that it would be fugitive. See Treasury Decision 92-77, U.S. Customs Service Implementation of
the Duty Free Provisions of the Nairobi Protocol, Annex E, To the Florence Agreement. Therefore, we find
the secondary classification of 9817.00.96, HTSUS, does not apply to the “HealCheck™ Staph Check
Pillow.”
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9404.90.2060, HTSUS, listed above.
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 from all 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
9404.90.2060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9404.90.2060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 9404.90.2060, 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