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NY E88502

October 26, 1999

CLA-2-94:RR:NC:TA:349 E88502


TARIFF NO.: 9404.90.1000

Ms. Martha Long
Corexport Corp.
7031 Albert Pick Road
Greensboro, NC 27409

RE: The tariff classification of pillows from China.

Dear Ms. Long:

In your letter dated September 30, 1999 you requested a classification ruling on behalf of Les Hans Co. Ltd.

The submitted samples are decorative pillows. The front outer shell portion of the pillows is made from a jacquard woven tapestry fabric. The fabric is made from 55 percent cotton and 45 percent polyester. The back portion of the outer shell is made from 100 percent cotton woven velvet like fabric. Both pillows are filled with a polyester filler and they measure approximately 10 x 13 inches. The front portion of one pillow depicts various cats and the phrase “Friendly Felines” and the other pillow depicts various dogs and the phrase “Faithful Companion”.

In your letter, you indicate your belief that the submitted items are for decorative use and not meant to be used as articles of bedding. You refer to Headquarters Ruling Letter (HRL) 086646 dated June 8, 1990 and contend that the instant items are classifiable under subheading 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS). Please note HRL 957617 dated May 3, 1995 which addressed the issue of a “Mud Cloth Pillow” measuring 10 inches square and approximately 3-1/2 inches thick at the center. HRL 957617 stated that “Heading 6307, HTSUSA, is a basket provision wherein a variety of merchandise is classified when no other heading more specifically provides for given merchandise. This is not the situation in this case. The subject "Mud Cloth Pillow" is more accurately described within the provisions of heading 9404, HTSUSA. Furthermore, the cases you cited, specifically HQ 086646 (regarding decorative pillows in the shape of a motorcycle and the shape of a punching bag)were either much smaller than the instant sample or were specialty pillows in the shape of different figures or objects. The pillows did not qualify for classification in heading 9404, HTSUSA, because they were not designed to afford support; the filling in those pillows merely provided shape to the pillows The submitted "Mud Cloth Pillow" could be used for support, as for example, if placed along the spine of a chair to provide support to the lower back. The filling as such, does not merely provide shape to the pillow, but also offers support.”

The submitted samples are large enough to provide support and following HRL 957617 the items will be classified in heading 9404, HTS.

The applicable subheading for the two pillows 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 valorem.

The pillows 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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