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NY G86321

February 6, 2001

CLA-2-94:RR:NC:TA:349 G86321


TARIFF NO.: 9404.90.2000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, Illinois 60007

RE: The tariff classification of a pillow from China.

Dear Mr. La Quaglia:

In your letter dated December 29, 2000 received by this office on January 11, 2001, you requested a classification ruling on behalf of J.M. Wechter & Associates Inc.

The submitted pillow is described as the “2 Grrls Plush Head Pillow”. The outer shell is made from polyester pile knit fabric. It is stuffed with a polyester filler. The oval shaped pillow measures approximately 10 x 14.5 inches. The front of the “head” features appliqued eyes and a heart representing a mouth. The top portion is contoured to resemble a nightcap and the sides have extensions that represent hair curls.

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 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.

Presently, the above subheading is not assigned a textile category designation and items 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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