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NY D84706

November 20, 1998

CLA-2-94:RR:NC:TA:349 D84706


TARIFF NO.: 9404.90.2000

Ms. Gretchen H. Zink
175 Beal Street
Hingham, MA 02043

RE: The tariff classification of a linen pillow from China.

Dear Ms. Zink:

In your letter dated November 10, 1998 you requested a classification ruling.

The submitted sample is referred to as a linen checkerboard pillow. It measures approximately 15.5 inches square and is comprised of a linen cover and a pillow form. The pillow form, which fits inside the cover, has a woven cotton shell that is stuffed with a polyester fiber fill. The woven cover is made from a 100 percent linen woven fabric and is sized to fit the pillow form. The cover has an overlapping flap, three button closure on the back for the insertion or removal of the pillow form. The front of the linen cover is a patchwork of four large squares creating a checkerboard pattern. For Customs purposes the linen cover and pillow form are considered a composite article.

The applicable subheading for the linen checkerboard pillow 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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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