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NY H81243

June 20, 2001

CLA-2-94:RR:NC:TA:349 H81243


TARIFF NO.: 9404.90.1000; 3926.90.7500

Ms. Valerie Caulfield
Evans, Wood & Caulfield Inc.
20 W. Lincoln Ave.
Valley Stream, NY 11580

RE: The tariff classification of bath pillows from China and Hong Kong

Dear Ms. Caulfield:

In your letter dated May 17, 2001, received by this office on May 29, 2001, you requested a classification ruling on behalf of Anisa International.

You submitted samples of three bath pillows. Style # D42001-0988 consists of a 100 percent cotton cover and a pillow form. The cover is woven with a waffle or honeycomb weave and the form is filled with polyester fiberfill. The cylindrical pillow measures 5 inches in diameter and 15 inches long. The cover has a 10-inch zippered opening. Style # DA2001-970 is a rectangular bath pillow that measures approximately 9 x 16 inches. It consists of a 100 percent cotton woven terry cover and a pillow form. The form is stuffed with polyester fiberfill. The cover has a 9.5-inch zippered opening on one side and two self fabric loops. Style # D42000-0648 is an inflatable bath pillow. The cylindrical pillow, which will measure 5 inches in diameter and 14.5 inches long when inflated, consist of an inflatable plastic bladder and a separate cotton cover. The bladder has an air valve for inflation and two suction cups. The waffle woven cover has an 8-inch opening with a button closure and two small openings for the suction cups. The samples will be returned as requested.

The applicable subheading for the stuffed bath pillows, Style numbers D42001-0988 and DA2001-0970, will be 9404.90.1000, 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: of cotton. The duty rate will be 5.5 percent ad valorem.

The applicable subheading for the inflatable bath pillow, Style number D4200-0648, will be 3926.90.7500, HTS, which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

The stuffed bath pillows, Style numbers D42001-0988 and DA2001-0970, fall within textile category designation 369. Based upon international textile trade agreements products of China and Hong Kong are subject to quota and the requirement of a visa.

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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