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NY F81718

February 2, 2000

CLA-2-94:RR:NC:TA:349 F81718


TARIFF NO.: 9404.90.1000

Mr. Charles A Rider
Pleasant Company
8400 Fairway Place
Middleton, Wisconsin 53562-2554

RE: The tariff classification of a pillow from China.

Dear Mr. Rider:

In your letter dated January 10, 2000 you requested a classification ruling.

The submitted sample, identified as “Amelia’s Pillow” part number LATP-01, is an autograph pillow. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. One side of the pillow is white and the other side black. The pillow features a sewn on pocket used to hold a permanent marker. The pocket is designed and sized to only contain the marker. The marker will be imported with the pillow. The pillow and the marker are considered a composite article. The pillow is the component which imparts the essential character of this item. As requested the sample is being returned to you.

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 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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