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June 11, 1999

CLA-2-94:RR:NC:TA:349 E82182


TARIFF NO.: 9404.90.2000; 6405.20.9090

Ms. Virginia McEleney
Barinco International Corp.
5777 West Centrury Blvd. #990
Los Angeles, CA 90045

RE: The tariff classification of a pillows and slippers from China.

Dear Ms. McEleney:

In your letter dated May 11, 1999 you requested a classification ruling on behalf D.G.E. Coporation.

You submitted samples of pillows and slippers. The outer shell of the square pillow is made from two different fabric panels. The front panel is composed of a man made fiber knit pile fabric and the back panel is made from a knit man made fiber fabric. The pillow is stuffed with a fiberfill. The slippers are made of a man made fiber pile fabric. The plush material covers the sides and extends around the heel of the slipper. They are lined with a brushed knit material. As requested the pillows and slippers are being returned to you.

The applicable subheading for the square 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 duty rate will be 6 percent ad valorem.

The applicable subheading for the two styles of textile slippers will be 6405.20.9090, HTS, which provides for other footwear, having an external surface area of the upper (esau) of predominately textile material and an external surface area of the outer sole of predominantly other than rubber, plastic, leather or composition leather. The rate of duty will be 12.5 percent ad valorem.

Presently, the subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 office can not respond to your request regarding the dog head pillow. A similar issue is presently before the U. S. Court of International Trade.

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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