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NY H84204

August 23, 2001

CLA-2-94:RR:NC:TA:349 H84204


TARIFF NO.: 9404.90.2000

Ms. Alice Liu
Atico International, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a bath pillow from China.

Dear Ms. Liu:

In your letter dated July 23, 2001 you requested a classification ruling.

The submitted samples are a bath pillow (C08H0080) and a mesh back strap with dog decoration (C08D0386). The bath pillow is comprised of a pillow form with a removable cover. The cover is made from 100 percent polyester knit terry fabric. The fabric is printed with a floral pattern. One side of the cover features a zipper closure. The outer shell of the pillow form is made from non-woven fabric. It is stuffed with a polyester filler. The cylindrically shaped bath pillow measures 5 inches in diameter and 15 inches in length. The bath pillow will be returned as requested.

The applicable subheading for the bath 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. 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.

The question of classification for the mesh back strap with dog decoration is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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