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NY D80142

August 5, 1998

CLA-2-94:RR:NC:TA:349 D80142


TARIFF NO.: 9404.90.2000

Mr. David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, Illinois 60007-1309

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

Dear Mr. Rickert:

In your letter dated July 8, 1998 you requested a tariff classification ruling on behalf of LTD Commodities Incorporated.

The instant merchandise, identified in your letter as the "JZP-Mikura Pillow", is a pillow filled with natural buckwheat hulls. The outer cover of the pillow is made from a 65 percent polyester and 35 percent cotton woven fabric. It measures approximately 15 x 20 inches and all of the edges are sewn. The pillow is being returned as requested.

The applicable subheading for the 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.


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