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NY D85749

December 24, 1998

CLA-2-94:RR:NC:TA:349 D85749


TARIFF NO.: 9404.90.2000

Mr. Michael E. Lahar
A.N. Deringer, Inc.
P.O. Box 284
Rte. I-89
Highgate Springs, VT 05460

RE: The tariff classification of pillows from Canada.

Dear Mr. Lahar:

In your letter dated November 3, 1998, received by this office on December 10, 1998, you requested a tariff classification ruling on behalf of Dectro International.

You submitted a color swatch chart and a product information sheet. The pillows are comprised of a vinyl coated fabric outer shell stuffed with a polyester filler. Two pillows are rectangular in shape and the other two are a roll or bolster shape. One rectangular pillow measures 8 x 12 inches and the other 12 x 21 inches. The roll or bolster shaped pillows measure 4 x 15 inches and 5 x 15 inches.

The applicable tariff provision for the pillows will be 9404.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 6 percent ad valorem. The general rate of duty for 1999 will remain 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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