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NY L82776

March 17, 2005

CLA-2-94:RR:NC:TA:349 L82776


TARIFF NO.: 9404.90.2000

Mr. Jung Choi
Windsor Toys, Inc.
Division of Chosun International, Inc.
200 Fifth Avenue, Suite 123
New York, NY 10010

RE: The tariff classification of a neck pillow from China.

Dear Mr. Choi:

In your letter dated February 25, 2005 you requested a tariff classification ruling.

You submitted a sample of a neck pillow. The outer shell of the pillow is made from 100 percent polyester knit fabric. It will be stuffed with either polystyrene beads or polyester filler. This U-shaped pillow conforms to the neck. It features a very detailed depiction of an elephant’s head and forelegs at one end and hind legs at the other end. The principal use of the pillow is to provide support to a head and neck while resting or sleeping in a sitting position.

The applicable subheading for the neck 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 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: other. The rate of duty will be 6 percent ad valorem.

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

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