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NY D81719

September 18, 1998

CLA-2-94:RR:NC:TA:349 D81719


TARIFF NO.: 9404.90.2000; 6701.00.3000

Mr. Louis Piropato
Daniel F. Young, Inc.
17 Battery Place
New York, NY 10004-1101

RE: The tariff classification of a peacock feathered pillow from Hong Kong

Dear Mr. Piropato:

In your letter dated August 25, 1998 you requested a classification ruling on behalf of Wild By Schutt Ltd.

You have submitted a sample of a decorative pillow. It measures approximately 16 inches square and consist of a cover and a pillow form. The back of the cover is made from a nylon imitation suede fabric. There is a 15 inch zippered opening along one edge of the back. The front portion of the cover is completely covered with peacock feathers. Other versions of the pillow will feature rooster, Reeve pheasant, English pheasant or Guinea fowl feathers and they will be imported in 12 x 12, 20 x 20, 14 x 18 and 16 x 14 inch sizes. The shafts of the feathers are attached to narrow strips of fabric. This feather assembly is then sewn to a heavy nonwoven fabric base. When made into the cover, this feathered front panel is backed with a fabric lining. The pillow form has a cotton cover and it is stuffed with feathers and down. You have requested classification advice for importations of the complete pillow (cover and form) and shipments of the feathered covers alone. When imported together, the cover and form are considered a composite article.

The applicable subheading for the peacock feathered pillow (cover and form) 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 rate of duty will be 6 percent ad valorem.

The applicable subheading for the feathered cover imported separately will be 6701.00.3000, HTS, which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feather or down. The rate of duty will be 4.7 percent ad valorem.

The above subheadings are not assigned a textile category designation and items classified therein are not subject to quota and visa requirements.

You have indicated that the nylon imitation suede fabric is made in the United States and have inquired as to a possible partial duty exemption under subheading 9802.00.80, HTS. As the fabric is not exported in a condition ready for assembly and is advanced in value or improved in condition abroad, the feathered pillow is not eligible for a partial duty exemption.

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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