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NY F80630

December 28, 1999

CLA-2-94:RR:NC:TA:349 F80630


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 November 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 polyester woven velvet like fabric. Both pillows are stuffed with polyester filler. They measure approximately 11.5 x 14.5 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”. The tapestry fabric side conveys the essential character of these pillows.

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 duty rate remains the same for the year 2000.

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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