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NY G81391

October 4, 2000

CLA-2-94:RR:NC:TA:349 G81391


TARIFF NO.: 9404.90.2000

Ms. Candace Silk
Williams-Sonoma, Inc.
International Operations
150 Union Street 7th Floor
San Francisco, CA 94111

RE: The tariff classification of a floor pillow from Hong Kong.

Dear Ms. Silk:

In your letter dated August 31, 2000 you requested a classification ruling.

The instant sample, identified as SKU number 3787892, is a floor pillow. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with a solid piece of foam that is also wrapped with polyester fiber. The pillow will measure either 22 inches square and 6 inches in height or 26 inches square and 6.5 inches in height. The woven fabric used in the outer shell will be solid or striped. The item will have other SKU numbers: 3787XXX, 3803XXX, 3804XXX and 3806XXX. The last three digits will vary depending on the size and color of the pillow. As requested the sample is being returned.

The applicable subheading for the floor pillow 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.

Subheading 9404.90.2000, HTS, is not currently assigned a textile category and products classified 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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