CLA-2-94:OT:RR:NC:N4:463
Jill Lou
58 Britt Ct.
Alameda, CA 94502
RE: The tariff classification of a pillow protector from China
Dear Ms. Lou:
This ruling is being issued in response to your letter dated April 20, 2024, requesting a tariff classification determination for a pillow protector. Pictures and a product description were provided.
The subject pillow protector is available in the following sizes: Standard, 20" x 26" (SKU # ITSUTPC2026); Jumbo, 20" x 28" (SKU # ITSUTPC2028); Queen, 20" x 30" (SKU # ITSUTPC2030); and King, 20" x 36" (SKU # ITSUTPC2036).
The pillow protectors are quilted and have a zipper closure at one end. The top face is 100% manmade fiber (for example, but not limited to: polyester, nylon, polyethylene, or a combination of the three fibers). The bottom face is 100% polyester fiber, and the middle layer is 100% polyester stuffing yarns. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between them creating a design on both surfaces, and separated by textured stuffing yarns that have been inserted between the two outer faces during the knitting process. This construction provides the fabric with extra bulk and cushioning and imparts a quilted effect and freeform design on the outer surfaces. The pillow protectors are made in China from fabric formed in China. See images below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
You suggest that the subject pillow protectors be classified in subheading 9404.90.9622, HTSUS, and reference NY rulings K87246, M85748, N236778 and N339330, all which classify pillow protector covers/pillow shams/mattress protectors in either subheading 9404.90.9622 or in subheading 9404.90.9522, HTSUS, a classification number which has been superseded in the current HTSUS by subheading 9404.90.9622. This office agrees.
The applicable classification for the Standard pillow protector (SKU # ITSUTPC2026), Jumbo pillow protector (SKU # ITSUTPC2028), Queen pillow protector (SKU # ITSUTPC2030), and King pillow protector (SKU # ITSUTPC2036) will be subheading 9404.90.9622, 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: Other: Other: With outer shell of man-made fibers." The general rate of duty will be 7.3 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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division