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NY D80296

August 5, 1998

CLA-2-94:RR:NC:TA:349 D80296


TARIFF NO.: 9404.90.2000

Mr. Akhtar Din

Indus Shipping Company

International Freight Forwarders

27 Park Place, Suite 213

New York, NY 10007

RE: The tariff classification of a pillow from China.

Dear Mr. Din:

In your letter dated July 17, 1998 you requested a classification ruling.

The submitted sample is a pillow. The outer shell is stated to be made from 50 percent polyester and 50 percent cotton woven fabric. It is stuffed with a polyester fill. Three edges are hemmed. The fourth edge features a 9 inch wide opening with snap closures. This opening allows access to an interior pocket. The pocket accommodates an inflatable plastic bladder. This 11 x 23 inch inflatable bladder is used to adjust the amount of comfort and support of the pillow. The pillow measures approximately 15 x 28 inches. The pillow is being returned.

Please note, due to the fact that the pillow is to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The blanket will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillow may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is
other than a 50/50 blend it may be reclassified by Customs at that time.

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-



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