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NY G86285

January 31, 2001

CLA-2-94:RR:NC:TA:349 G86285


TARIFF NO.: 9404.90.2000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a pillow from China.

Dear Ms. Wierbicki:

In your letter dated January 10, 2001 you requested a classification ruling on behalf of Avon Products, Inc.

You submitted a sample of a pillow referred to as “Memory Foam Pillow” PP#220195. The pillow is comprised of a rectangular piece of solid plastic foam with a textile cover. The pillow is contoured to fit and support the head and neck. The knit terry cover is made from a blend of cotton and man-made fiber. The cover is sewn along three edges with a zipper closure along the fourth. For shipping purposes the pillow may be folded in half, with the cover folded and tucked between the two halves of the folded pillow.

The applicable subheading for the 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 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 assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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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