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NY C85868

April 9, 1998

CLA-2-94:RR:NC:TA:349 C85868


TARIFF NO.: 9404.90.1000

Ms. Sophia Wong
Cypress Enterprises, Inc.
47 Cantebury Road
Woodbury, NY 11797-3201

RE: The tariff classification of a buckwheat pillow and a pillowcase from China.

Dear Ms. Wong:

In your letter dated March 25, 1998 you requested a classification ruling.

The instant samples are a pillow and a pillowcase. The outershell of the pillow is made from 100 percent cotton woven fabric. The pillow is filled with natural buckwheat hulls. It measures approximately 14-1/2 x 20 inches.

The pillowcase is made from 100 percent cotton woven fabric. It is sewn on three sides and contains a slit opening on the fourth used to insert the pillow. The pillowcase measures approximately 22 x 18-1/2 inches. The buckwheat pillow will be imported either separately or packaged together in the same box with the pillowcase. The samples are being returned.

Please note, that when the pillow and the pillowcase are imported together, they meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed together for sale directly to users without repacking. The pillow is the component that imparts the essential character of the set.

The applicable subheading for the pillow or the pillow and pillowcase set 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 pillow)
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.

Although the pillow and pillowcase are classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the pillowcase falls within textile category designation 360. 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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