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NY C80181

October 22, 1997

CLA-2-94:RR:NC:TA:349 C80181


TARIFF NO.: 9404.90.1000

Ms. Anne Mason
Lillian Vernon Corporation
543 Main Street
New Rochelle, New York 10801

RE: The tariff classification of a pillow from China.

Dear Ms. Mason:

In your letter dated September 25, 1997 you requested a classification ruling.

The instant sample is a bath tub pillow. The front portion of the shell will be made from 100 percent cotton terry fabric and the back is made from polyvinyl chloride (pvc). You state that the pillow will be filled with kapock. Piping has been inserted in the edge seam on all four sides. The pillow measures 7-1/2 x 12-1/2 inches. Sewn along the top edge of the pillow are two fabric loops. Suction cups which are used to secure the pillow to the tub are attached to the loops.

The applicable subheading for the bath tub pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattresses 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: of cotton. The duty rate will be 5.8 percent ad valorem.

The pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.


Robert B. Swierupski

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