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NY E88110

October 27, 1999

CLA-2-94:RR:NC:TA:349 E88110


TARIFF NO.: 9404.10.1000; 6304.92.0000

Mr. Robert C. Thompson
W.J. Byrnes & Co. of Los Angeles, Inc.
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of a pillow and pillow covers from China.

Dear Mr. Thompson:

In your letter dated September 29, 1999 you requested a classification ruling on behalf of Gary Mandel Promotional Concepts, Inc.

You submitted a sample of a pillow and two pillow covers. The outer shell of the pillow is made from 100 percent cotton woven fabric. The pillow is stuffed with a 100 percent polyester filler. It measures approximately 12 x 20-1/4 inches. One cover will be made from 65 percent cotton and 35 percent polyester woven fabric. The second cover will be made from 55 percent cotton and 45 percent polyester woven fabric. One cover is sewn along three sides and the fourth has a zipper closure. The other cover is sewn along three sides with an overlapping flap zipper closure on the back. After importation, the covers will be printed with a design or logo.

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 or plastics, whether or not covered: other : pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.6 percent ad.

The applicable subheading for the pillow covers will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The pillow and pillow covers 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 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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