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NY B83490

April 14, 1997

CLA-2-94:RR:NC:TA:349 B83490


TARIFF NO.: 9404.90.2000

Mr. Ken Kane
Manual Woodworks & Weavers, Inc.
Rt. 19 Box 577A
Hendersonville, NC 28792-9353

RE: The tariff classification of a bed roll from China.

Dear Mr. Kane:

In your letter dated March 19, 1997 you requested a tariff classification ruling.

The submitted sample is identified as a "Sleepy Head Bed Roll". This item is stylized after a lion. It is comprised of a rectangular cushion with a pillow-like head attached to it and a blanket. The cushion and pillow are made from 100 percent polyester and contain a filler. The fabric is napped on both sides. The cushion measures approximately 23 x 54 inches. One end is cut out to resemble two front paws. The oval shaped pillow-like head is permanently attached to the cushion between the two front paws. The pillow is shaped and appliqued to resemble a lions head and face. The blanket is made of the same fabric as the cushion and pillow and is sized to fit the cushion. The edges are finished with an overlock stitch. The appliqued tail on the blanket completes the lion look. It attaches to the cushion by means of hook and loop tapes. When rolled up, the cushion and blanket are held together with a textile carry strap. The cushion and blanket are a composite good and the cushion conveys the essential character of the item.

The applicable subheading for the positioning system 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, mattress, 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.

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

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, Textile & Apparel Branch

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