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NY B84147

May 6, 1997

CLA-2-94:RR:NC:TA:349 B84147


TARIFF NO.: 9404.90.2000

Mr. Jim Polturanus
Circle International, Inc.
6760 Metroplex Drive
Romulus, Michigan 48174

RE: The tariff classification of a head support pillow from Hong Kong.

Dear Mr. Polturanus:

In your letter dated April 10, 1997 you requested a classification ruling on behalf of Millennium Products.

You submitted a sample of a head support pillow which is referred to as a "Shoulder Belt Pillow". The outershell is made from 65 percent polyester and 35 percent cotton woven fabric. The L-shaped pillow is filled with a solid cylindrical piece of plastic foam. The cover is navy blue with white polka dots. Located on the back portion of the pillow are two fabric strips with a hook and loop fasteners. The pillow is secured to an automobile shoulder belt by either of these strips. The cover has a zipper closure. This item may be used in an automobile by a child or an adult passenger.

The applicable subheading for the head support 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.

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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