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NY C84358

March 4, 1998

CLA-2-94:RR:NC:TA:349 C84358


TARIFF NO.: 9404.90.1000

Mr. David Wright
34 Camptown Road
Irvington, NJ 07111

RE: The tariff classification of a pillow from China.

Dear Mr. Wright:

In your letter dated January 21, 1998 you requested a classification ruling.

The submitted sample, Item no. 320, is referred to as a Crochet Pillow w/ Filling. The cover is made from 100 percent cotton woven fabric and it is fitted with a polyester filled pillow form. A crocheted panel is attached to one side of the cover. The back portion of the cover has a zipper closure. The item measures approximately 16 inches by 16 inches. The cover and pillow form are considered a composite item.

The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.7 percent ad valorem.

The cushion 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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