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March 2, 1999

CLA-2-94:RR:NC:TA:349 D88092


TARIFF NO.: 9404.90.1000

Ms. Diane Burgos
Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a pillow from China.

Dear Ms. Burgos:

In your letter dated February 3, 1999, received by this office on February 11, 1999 you requested a classification ruling.

The submitted sample, identified as Style #828-7765, consists of a pillow form with a cover. The cover is made from 55 percent cotton and 45 percent polyester woven fabric and it is fitted with a polyester filled pillow form. The fabric on the cover is printed with a heart and dot design. The edges are finished with a piping cord and ruffle. It features a zipper closure on the back. The item measures approximately 18 inches square. You state that you will also import this pillow with an overlapping flap closure as Style #828-7849. The cover and pillow form are considered a composite item.

The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.6 percent ad valorem.

Style numbers 828-7765 and 828-7849 fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and 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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