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April 22, 1999

CLA-2-94:RR:NC:TA:349 E80034


TARIFF NO.: 9404.90.2000

Mr. Sudarshan Uppuluri
135 Green St.
Suite 302
Woodbridge, NJ 07095

RE: The tariff classification of a pillow from India.

Dear Mr. Uppuluri:

In your letter dated March 26, 1999 you requested a tariff classification ruling.

You submitted a sample of a pillow. The outer shell is made from 100 percent polyester woven fabric. The pillow is stuffed with 100 percent polyester filler. The entire front portion of the pillow features a 55 percent silk and 45 percent metallic woven fabric overlay. The overlay fabric extends 2-1/2 inches beyond the edges of the pillow. The pillow measures approximately 13 inches square.

The applicable subheading for the 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, there is no category designation assigned to the above HTS number and articles classified therein are not subject to quota or visa requirements.

The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:

Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.

Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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