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NY 883846

April 6, 1993

CLA-2-94:S:N:N6: 349 883846


TARIFF NO.: 9404.90.2000

Ms. Jennifer Bailey
Determined Productions, Inc.
Box 2150
San Francisco, CA 94126-2150

RE: The tariff classification of a pillow from China.

Dear Ms. Bailey:

In your letter dated March 8, 1993 you requested a tariff classification ruling.

The submitted sample is a pillow. The pillow is made of 100 percent woven nylon taffeta fabric with a synthetic filler, and it measures approximately 16-1/2 inches by 22 inches. One side of the pillow has been cut and sewn to form a handle. As stated in your letter, this pillow will be used as a safe and fun way for children to have pillow fights.

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)... other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem. No textile category is currently assigned to merchandise under this subheading.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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