CLA-2-63:OT:N3:351
Ms. Ann Lawrence
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of decorative pillow-like articles in the form of a cowboy boot from Thailand
Dear Ms. Lawrence:
In your letter dated June 2, 2026, you requested a tariff classification ruling. A sample was provided to this
office and will be retained for training purposes.
The sample, described as a “Decorative Boot Pillow,” is a pillow-like article designed and shaped to
resemble a cowboy boot. The SKU number will be delineated by the color of the back fabric: 44914202
(Blue Boot Pillow), 44914203 (White Boot Pillow) and 44914204 (Pink Boot Pillow). Each cowboy
boot-shaped pillow-like article is a home decoration intended to be placed on a bed or sofa. The white and
pink style cowboy boot is composed of 100 percent polyester knitted dyed fabric and stuffed with 100
percent polyester fiberfill. The blue style cowboy boot is composed of 100 percent polyester woven dyed
fabric and stuffed with 100 percent polyester fiberfill. Each cowboy boot measures 14 inches in height by
10 inches in width (heel to toe) and 2 inches in thickness. You state that each pillow-like cowboy boot is
decorated a little differently, with printed front fabric, embroidered lines, rivets, bows, and/or fringe on one
side. SKU# 4491402 features an oversized brown bow, measuring 5 ½ inches in length by 5 ½ inches in
width, and one metal rivet attached to the top edge. SKU# 44914203 features a brown bow measuring 3 ½
inches in length by 4 ¼ inches in width and two metal rivets attached to the top edge and eleven metal rivets
attached along the ankle area. SKU# 44914204 features five metal rivets attached to a strip of brown fringe
measuring 10 inches in length by 3 ¾ inches in width and one metal rivet attached to the top edge.
You suggest the decorative boot pillows may be classified under heading 9404, Harmonized Tariff Schedule
of the United States (HTSUS). We disagree. The boot pillows are decorated with rivets, fringe and bows that
would make it unlikely that the pillow will be used as support for the head or neck. The awkward shape and
decorative features including rivets, fringe and bows would make these items uncomfortable to lay on.
Further, use of these pillows would create wear on the bows and fringe causing the items to lose their visual
appeal. The pillow-like articles resembling cowgirl boots are more akin to specialty pillows designed in the
shape of an object or figure than a useable pillow, therefore, they are not properly classified as articles of
bedding under heading 9404, HTSUS. See HQ 964922, dated May 22, 2001.
The applicable subheading for the decorative pillow-like articles will be 6307.90.9891, HTSUS, which
provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The
general rate of duty will be 7 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 Kristine Dodge at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division