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NY B87758

August 14, 1997

CLA-2-94:RR:NC:TA:349 B87758


TARIFF NO.: 9404.90.2000

Mr. Mark S. Rosen
FPA Customs Brokers, Inc.
152-31 134th Avenue
Jamaica, New York 11434-3505

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

Dear Mr. Rosen:

In your letter dated July 17, 1997 you requested a classification ruling on behalf of Lai Apparel Design, Inc.

The instant item is comprised of a 100 percent silk woven cover fitted with a polyester filled pillow form. It measures approximately 16-1/2 inches square. The cover is sewn on three sides with a zippered opening on the fourth used for the insertion or removal of the pillow form. The front portion of the cover is embroidered with an oriental design. For Customs purposes the silk cover and pillow form are considered a composite article since they are clearly adapted one to the other and would not normally be offered for sale in separate parts. As requested the sample is being returned to you.

The applicable subheading for the silk 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 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.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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