United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I80126 - NY I80172 > NY I80129

Previous Ruling Next Ruling
NY I80129

April 24, 2002

CLA-2-94:RR:NC:TA:349 I80129


TARIFF NO.: 9404.90.2000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a pillow from China.

Dear Ms. Wierbicki:

In your letter dated April 3, 2002 you requested a classification ruling on behalf of Avon Products, Inc.

The instant sample, identified as “Tween Plush Radio” PP#245388, is a combination heart shaped pillow and radio. The outer shell is made from a knit pile man-made fiber fabric. It is stuffed with a filler. The pillow features a radio insert. The radio component is comprised of two separate parts: a receiver and a speaker. The battery operated radio device is controlled by pressing various appliques sewn to the top of the pillow and designated as: “on”, “off”, “volume”, “reset” and “scan”. The heart shaped pillow measures 12 x 14 inches. The back has an opening with a hook and loop type closure used to access the battery compartment. As requested the sample is being returned.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the

Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: