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NY F89906

August 9, 2000

CLA-2-94:RR:NC:TA:349 F89906


TARIFF NO.: 9404.90.2000; 6307.90.9989

Mr. David Tenenbaum
Tab Imports
389 5th Avenue, Room 1007
New York, NY 10016

RE: The tariff classification of pillows and sleep masks from China.

Dear Mr. Tenenbaum:

In your letter dated July 18, 2000 you requested a classification ruling.

You submitted samples of pillows and eye masks. The outer shell of the pillow is made from a 100 percent satin polyester woven fabric. They are stuffed with polyester filler. The pillows measure 13 inches square. One pillow is red and is printed with a face and the words “little devil”. Sewn to the top corners are textile horns. The second pillow is white and is printed with a face and the words “little angel”. It features two textile wings sewn to the front of the pillow. The edges of both items is sewn and trimmed with marabou feathers.

The outer shell of the sleep masks is constructed from 100 percent satin polyester woven fabric. They are filled with a thin layer of foam. Sewn onto the back portion of the mask is a narrow elastic band. One mask is red and is printed with a face and the phrase “devil is sleeping”. The other one is white and is printed with face and the phrase “angel is sleeping”.

The applicable subheading for the pillows will be 9404.90.2000, 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 rate of duty will be 6 percent ad valorem.

The applicable subheading for the sleep mask will be 6307.90.9989, (HTS), which provides for other made up articles, including dress patterns: other: other: other . . . other: other. The rate of duty will be 7 percent ad valorem.

Presently, the above subheadings are not assigned a textile category designation and items therein are not subject to visa or quota 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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