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NY G82408

September 29, 2000

CLA-2-63:RR:NC:TA:351 G82408


TARIFF NO.: 6307.90.9989, 9404.90.2000, 6405.20.90

Dianne Welden
J.E. Lowden & Co.
275 Battery Street
Suite 400
San Francisco, CA 94111-3331

RE: The tariff classification of pillows, pillow shells, footwear, and hand-held warmers from China

Dear Ms. Welden:

In your letter dated September 15, 2000, you requested a tariff classification ruling.

You have enclosed eight samples, the completed, filled item, and one unfinished shell for each of four styles. The first item, identified as a “Happy Wrap,” is a U-shaped pillow. The outer shell is made from 100 percent polyester knit pile fabric. It is filled with buckwheat hulls, rice, spices, and herbs. The pillow measures approximately 11½” x 13”. This pillow has an indentation in the center that conforms to the neck. It features a 3” x 4” pocket into which an enclosed packet filled with rice and spices can be inserted after being heated in a microwave oven. The principle use of the pillow is to provide support to the head and neck while resting or sleeping in a sitting position.

The second item, identified as “Cozy Heart,” is a heart-shaped pillow. The outer shell is made from 100 percent polyester knit pile fabric. It is filled with rice, buckwheat hulls, and fragrant spices. This pillow measures approximately 9 x 13 inches. It features a smaller heart-shaped pocket into which the heated filling packet may be inserted. This pillow is can be used on the neck, stomach, back, or sides. You will also be importing these items as pillow shells. The third item (“Squeeze Me Happy”) may be termed a “rounded-off square,” approximately 3½” x 3½”; it is made to be held in the hand.

The fourth is what you identify as “Happy Toes,” which is footwear with an applied outer sole of polyester textile material with a series of protruding rubber/plastics traction dots. The upper is composed of polyester textile material. The footwear covers the ankle and is secured to the ankle by means of a drawstring closure. The rear portion of the outer sole has a hook-and-loop closure where the packet filled with rice and spices can be inserted after heating.

The applicable subheading for the 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 rate of duty will be six percent ad valorem.

The applicable subheading for the U-shaped and the heart pillow shells and the hand-held warmers will be 6307.90.9989, HTS, which provides for other made-up articles. The rate of duty will be seven percent ad valorem.

The applicable subheading for “Happy Toes” will be 6405.20.90, HTS, which provides for other footwear with uppers of textile material, other. The rate of duty will be 12.5 percent ad valorem.

Presently, the subheadings 9404.90.2000 and 6307.90.9989 are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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