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NY C84687

March 9, 1998

CLA-2-94:RR:NC:TA:349 C84687


TARIFF NO.: 9404.90.1000

Mr. John H. Qualey
Rogers & Brown
P.O. Box 20160
Charleston, SC 294413-0160

RE: The tariff classification of a pillow from Indonesia.

Dear Mr. Qualey:

In your letter dated February 17, 1998 you requested a classification ruling on behalf of Franco Manufacturing Company Inc.

The submitted sample consists of a pillow form with a cover. The cover is made from 100 percent cotton woven fabric and it is fitted with a polyester filled pillow form. The front portion of the cover is quilted and contains a thin layer of foam. The fabric on the cover is printed with the Walt Disney character "Mickey Mouse". The edges are finished with piping and there is zipper closure on the back. The item measures approximately 16 inches square. The cover and pillow form are considered a composite item. In your letter, you indicate that you may import the cover separately.

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 applicable subheading for the cover if separately imported would be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The pillow and the separately imported cover fall within textile category designation 369. Based upon international textile trade agreements products of Indonesia 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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