CLA-2-94:OT:RR:NC:N4:433
Maureen Hauger, Customs Broker
AWC JFK Inc.
16710 South Conduit Avenue, Suite 203
Jamaica, NY 11434
RE: The tariff classification of pillows from China.
Dear Ms. Hauger:
In your letter dated January 27, 2016, on behalf of Studio 33, Inc., you requested a tariff classification ruling. Photos were provided.
The merchandise concerned is described as polyester Christmas pillows having the dimensions of 8-inches by 8-inches and 12-inches by 8-inches. The square and rectangle pillows are both red and green, and contain Christmas sayings, such as “Dear Santa Define Good,” “Santa called … He needs directions,” “This is as merry as I get,” and “Dear Santa I Can Explain.” These items are intended for use during the Christmas holiday season.
Consistent with New York ruling N059797 dated May 14, 2009, we find that pillows or cushions are functional articles, even if bearing Christmas sayings or recognizable Christmas motifs, and as such for tariff purposes are classified in heading 9404 of the Harmonized Tariff Schedule of the United States (HTSUS), the provisions in part for cushions, pouffes and pillows.
The applicable subheading for the pillows containing Christmas sayings 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% 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 Neil H. Levy at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division