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January 20, 1999

CLA-2-94:RR:NC:TA:349 D86472

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.
82 St. Michael St.
Mobile, AL 36602

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

Dear Ms. Frennea:

In your letter dated January 5, 1999 you requested a classification ruling on behalf of Blue Ridge International Products Company.

The submitted sample is referred to as a “Spinal Pillow”. The top outer shell portion of the pillow is made from acrylic knit pile fabric. The back and side portions of the outer shell are made from a 65 percent polyester and 35 percent cotton woven fabric. The pillow is filled with a fiber filler. The pillow measures approximately 11 x 21-1/4 inches. This pillow features a partial cut-out along the top edge. The stated use of the pillow is to eliminate spinal pressure and relieve low-back pain.

The applicable subheading for the back 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 rate of duty 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.

Sincerely,

Robert B. Swierupski
Director,

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