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NY F81253

January 7, 2000

CLA-2-94:RR:NC:TA:349 F81253


TARIFF NO.: 9404.90.1000

Ms. Miranda Ng
Blueseas Enterprise Co., Ltd.
Room 1902 Wanchai Commercial Centre
194-204 Johnston Road
Wanchai, Hong Kong

RE: The tariff classification of a pillow from China.

Dear Ms. Ng:

In your letter dated December 17, 1999 you requested a classification ruling.

The subject merchandise is a pillow. A sample was not submitted. The pillow will consist of a cover with a removable pillow form. The pillow form will be made from cotton fabric filled with goose feathers. The cover will be made from 100 percent cotton woven fabric. The pillow will measure 12 x 12 inches. You indicate that the cover will feature a 3 inch embroidered insert.

The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.6 percent ad valorem.

The pillow falls 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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