CLA-2-94:OT:RR:NC:N3:349
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of pillows from China
Dear Ms. Elvi:
In your letter dated May 1, 2009 you requested a tariff classification ruling.
The submitted samples are identified as XDM Santa and Snowman pillows (Liss Item # 9005652 and Mfg. Item # S08-9514-5). The outer shell of the pillows is made from various polyester fabrics. They are stuffed with a polyester fill. The face of one pillow has a Santa Claus and the words “Merry Christmas”. The face of the second pillow features a Snowman with a bird house. Both pillows measure approximately 16 x 16 inches. The items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.
You suggest classification of the pillows under subheading 9505.10.2500, HTSUS, as festive articles. Note 1 (v) of Chapter 95 Harmonized Tariff Schedule of the United States (HTSUS) states… "This chapter does not cover table ware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material)." As indicated above the pillows are fully functioning articles. Additionally, the snowman and birdhouse are not festive motifs associated with a particular holiday.
The applicable subheading for the pillows will be 9404.90.2000, 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 any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division