CLA-2-94:OT:RR:NC:N3:349
Ms. Marissa Sanders
Pier 1 Imports
P.O. Box 961020
Fort Worth, TX 76161-0020
RE: The tariff classification of a pillow, cushions and a pillow shell from China and India
Dear Ms. Sanders:
In your letter dated March 12, 2013 you requested a tariff classification ruling.
You submitted four samples. Sample 1, VIN–JSY L516B-DNG, is a dining chair cushion that will be imported from China. The shell is made from 100 percent cotton woven fabric with embroidered designs. It is filled with a 1-inch thick piece of solid polyurethane foam wrapped within layers of polyester batting. A strip of corded piping is inserted in the edge seams. Self-fabric ties are attached to the cushion. It measures 19 x 17 inches.
Sample 2, VIN-SIL-9979-12-CP-A, is a dining chair cushion that will be imported from India. The 17 x 17 inch cushion has a 100 percent cotton woven shell and self-fabric ties. It is stuffed with 100 percent polyester filling and button tufted at four points.
You submitted a stuffed pillow Sample 3, VIN-00149-055, as representation of an unfinished pillow shell that will be imported from India. The 20 x 20 inch shell is made from 100 percent cotton woven fabric and has a flat braided piping in the side seams. There is an 8-inch wide unfinished opening in the side seam. After importation the shell will be filled with polyester fiber and sewn closed.
Sample 4, VIN-PSDT, is a 20 x 20 inch throw pillow that consists of a pillow form and removable cover that will be imported from China. The cover is made from a 100 percent silk woven fabric with self-fabric corded piping in the side seams. It has a 17-inch zippered opening along one edge. The form has a polyester cover and is filled with duck feathers. The cover and form are considered a composite item.
The applicable subheading for Sample 2 will be 9404.90.1000, 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: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for Samples 1 and 4 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.
The applicable subheading for Sample 3 will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The duty rate will be 7 percent ad valorem. Note that if Sample 3 were imported as a finished pillow it would be classified in the same subheading as Sample 2.
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,
Thomas J. Russo
Director
National Commodity Specialist Division