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February 26, 1999

CLA-2-94:RR:NC:TA:349 D87706


TARIFF NO.: 9404.90.1000; 6307.90.8945

Mr. Sheldon Stone
ETA Import & Export, Ltd.
1 Cross Island Plaza-3rd Floor
Jamaica, New York 11422

RE: The tariff classification of pillows and pillow shells from India.

Dear Mr. Stone:

In your letter dated February 4, 1999 you requested a classification ruling on behalf of Max Kahn Curtain Corp.

You have submitted representative samples of pillow shells and pillows. The samples are made from various blends of fibers including cotton, polyester and metallic, however, you have stated that all of these items will be made from 100 percent cotton fabrics. The pillow shells are comprised of two pieces of fabric sewn together along three sides with a 6 inch unfinished opening on the fourth. One pillow shell is stylized to resemble an envelope. The entire front portion of another shell contains a crocheted overlay that features a scalloped edge. They all measure approximately 17 x 18 inches. After importation the shells will be stuffed and sewn closed.

All three pillows feature a cotton outer shell and are stuffed with a polyester filler. Two pillows measure approximately 17 x 18 inches. The other pillow measures approximately 15 inches square exclusive of a 3-inch ruffle sewn along the edges.

The applicable subheading for the pillow shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted constructions; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cottonĀ pillow shells, of cotton. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillows will be 9404.90.1000, 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 or plastics, whether or not covered: other : pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.6 percent ad valorem.

The pillow shells and pillows fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-637-7078.


Robert B. Swierupski

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