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NY F87256

June 21, 2000

CLA-2-94:RR:NC:TA:349 F87256


TARIFF NO.: 9404.90.1000

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, NY 10004

RE: The tariff classification of a pillow from China.

Dear Ms. Polito:

In your letter dated May 24, 2000 you requested a classification ruling on behalf of Prestige Home Textiles, Inc.

You submitted a sample of a pillow. The pillow consists of a pillow cover with a pillow form. The pillow form measures 11 x 15 inches. Its shell is made from 100 percent cotton woven fabric. The pillow form is stuffed with 95 percent feathers and 5 percent down. The cover, which resembles a sham, is made from 100 percent cotton woven fabric. The front side features an embroidered design and the back has a button type closure. The edges are stitched to form a 1.5 inch flange that creates a picture frame effect. As requested the sample is being returned.

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 furnsinishings (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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