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NY H83930

August 3, 2001

CLA-2-94:RR:NC:TA:349 H83930


TARIFF NO.: 9404.90.2000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of pillows and cushion from China.

Dear Ms. Dorfman:

In your letter dated July 10, 2001 you requested a classification ruling.

You submitted three pillows and bed rest cushion. The outer shell of the pillows is made from 100 percent polyester brushed knit fabric. They are stuffed with a polyester filler. The pillows are shaped to resemble dinosaurs, in this case a “triceratops”, “stegosaurus” and “apatosaurus”. All three items measure approximately 18 inches in length.

The bed rest cushion is shaped to resemble a “stegosaurus”. The cushion is constructed from the same fabric as the pillows. It features a contoured backrest formed by the dinosaur’s body and armrests formed by two legs. The head, neck and tail extend beyond the body of the cushion. The item measures 4 feet long. As requested the samples are being returned.

The applicable subheading for the pillows and cushion 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 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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