CLA-2-94:OT:RR:NC:N2:349
Ms. Nicole Robertson
Berkshire Blanket
446 Main St Ste 1301
Worcester, MA 01608
RE: The tariff classification of heated lumbar pillow and heated back rest from China
Dear Ms. Robertson:
In your letter dated February 6, 2026, you requested a tariff classification ruling. In lieu of the samples,
photographs and exploded view diagrams were provided with your request.
Item #1, described as a “Heated Lumbar Pillow,” is an electrically heated cushion, measuring 14 x 24 inches,
designed to provide warmth, comfort and support to the lower back. The cushion is made of an outer cover
of 100 percent polyester loftmink knit pile fabric that is dyed. The internal construction consists of heating
wire and a circuit box (PCBA) secured between two layers of 100 percent polyester nonwoven
needle-punched fabric followed by 100 percent polyester fibers enclosed in an inner shell of 100 percent
polyester woven microfiber fabric. The lumbar pillow cover features an EZ touch button switch made of
silicone on the front bottom right corner of the outer shell, offering four heat settings and a 2 hour auto shut
off, knife edge and a zippered closure along the bottom edge, allowing the cover to be removed and
laundered. The cushion is powered by a power cord. The “Heated Lumbar Pillow” is available in the
following three SKU #s and colors: SKU # 22686-RA-17K (Porcini), SKU # 22686-RA-247 (Ivy) and SKU
# 22686-RA-62K (Molten Coal).
Item #2, described as a “Heated Back Rest Cushion,” is an electrically heated husband pillow, measuring
18 x 20 inches, designed to provide warmth, comfort and support to the upper body when sitting upright in
bed. The husband pillow is made of an outer shell of 100 percent polyester faux fur knit pile fabric. The
internal construction consists of heating wire and a circuit box (PCBA) secured between two layers of 100
percent polyester nonwoven needle-punched fabric and shredded memory foam. The “Heated Back Rest
Cushion” features an EZ touch button switch made of silicone on the front of the left arm of the shell,
offering four heat settings and a 2 hour auto shut off. The cushion is powered by 120V/60HZ/55W AC
power. The outer shell of the husband pillow is assembled with a knife edge and is not removable. The
“Heated Back Rest Cushion” is available in the following two SKU #s and colors: SKU # 22672-HP-008
(Cream) and SKU # 22672-HP-248 (Dark Sage).
In your request, you state that you believe the “Heated Lumbar Pillow” and “Heated Back Rest Cushion”
should be classified under subheading 8516.79.0000, Harmonized Tariff Schedule of the United States
(HTSUS), as other electrothermic appliances of a kind used for domestic purposes. We disagree. These
products are cushions with a heating element. The heating element merely enhances the comfort of the
cushion. We are of the opinion that these products are more appropriately described in heading 9404,
HTSUS. Thus, classification within heading 8516, HTSUS, as proposed, would not be appropriate.
The applicable subheading for “Heated Lumbar Pillow” and “Heated Back Rest Cushion” will be
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 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division