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NY E87723

September 28, 1999

CLA-2-94:RR:NC:TA:349 E87723


TARIFF NO.: 9404.90.2000

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, CA 94949-5883

RE: The tariff classification of a pillow from China.

Dear Mr. Parsons:

In your letter dated September 3, 1999, received by this office on September 21, 1999, you requested a classification ruling.

The submitted sample, identified in your letter as a "Travel Pillow", is a contoured pillow. The pillow’s outer shell is made from a man-made fiber knit fabric. It is internally fitted with plastic foam. This pillow has an indentation in the center that conforms to the neck. It also features a zipper closure and a pocket inside, allowing the user to add additional foam cushioning. The principle use of the pillow is to provide support to the head and neck while sleeping in a sitting position. It will be sold to the airline industry. As requested the sample is being returned.

The applicable subheading for the neck 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, the above subheading is not assigned a textile category and items classified therein are not subject to quota or visa requirements.

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.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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