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NY F87963

June 28, 2000

CLA-2-94:RR:NC:TA:349 F87963


TARIFF NO.: 9404.90.2000; 6307.90.9989

Mr. Roby J. Freireich
ACG Green Group, Inc.
12772 Monarch Street
Garden Grove, CA 92841

RE: The tariff classification of a pillow from China.

Dear Mr. Freireich:

In your letter dated May 26, 2000, received by this office on June 5, 2000, you requested a classification ruling.

The merchandise at issue is an 18-inch square pillow. The outer shell of the pillow is made from a 55 percent polyester and 45 cotton woven fabric. It is stuffed with a 100 percent polyester filler. The edges are finished with a cord and it features a tassel at each corner. The pillow will be in imported in a variety of sizes that include 13 x 18, 13 x 13 and 8 x 8 inches. You also intend to import a neckroll made from the same composition as the instant pillow. The 8 x 8 inch size pillow is not capable of supporting the head and neck and is not considered a pillow for tariff purposes.

The applicable subheading for the 18 inch square, 13 inch square, 13 x 18 inch and neckroll pillows will be 9404.90.2000, 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: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the 8 inch square pillow will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other other: other. The duty rate will be 7 percent ad valorem.

Subheadings 9404.90.2000 and 6307.90.9989, HTS, are not currently assigned a textile category and products therein are not subject to quota or visa requirements.

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, 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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