In Ruling NY N304525, Customs and Border Protection (CBP) determined the classification of the “Calming Comfort Cooling Knee Pillow”. The item is an hourglass shaped pillow for side sleepers, that when positioned between the thighs or knees it maintains the knees separated, altering the user’s posture.  Its structure is imparted by a charcoal infused polyurethane foam core, which is covered in a 95% cotton, 5% spandex-blend fabric. The thigh-facing surfaces are covered in a gel material.

CBP determined that the applicable subheading for the “Calming Comfort Cooling Knee Pillow” is 9404.90.2000 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: Other.” The rate of duty will be 6% ad valorem.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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