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April 9, 1999

CLA-2-94:RR:NC:TA:349 D89542


TARIFF NO.: 9404.90.8040

Mr. Marvin Turner
Hellmann International Forwarders, Inc.
2551 Santa Fe Ave.
Redondo Beach, CA 90278

RE: The tariff classification of a padded pillow sham from Taiwan

Dear Mr. Turner:

In your letter dated March 16, 1999 you requested a classification ruling on behalf of WC Designs.

The submitted sample is a padded pillow sham. The outer shell of the sham is made from 60 percent cotton and 40 percent polyester woven fabrics. It measures approximately 26 x 35.5 inches and is designed to fit a standard size bed pillow. The front section of the sham is stuffed with a layer of polyester batting and the back has an overlapping flap closure. The face of the sham is pieced together forming a main center panel and a flange or picture frame effect. A row of piping is inserted in the edge seam. The piping extends 5 millimeters from the seam.

The applicable subheading for the padded pillow sham will be 9404.90.8040, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work other. The duty rate will be 4.7 percent ad valorem.

The padded sham falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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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