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NY H84209

August 21, 2001

CLA-2-94:RR:NC:TA:349 H84209


TARIFF NO.: 9404.90.1000

Ms. Sue Wang
Comely Int’l Trading Inc.
303 Fifth Ave., Room 1807
New York, NY 10016

RE: The tariff classification of an unfinished pillow from China.

Dear Ms. Wang:

In your letter dated July 27, 2001 you requested a classification ruling.

The submitted sample is an unfinished pillow. The pillow is comprised of two panels, each composed of three layers, and a side gusset. The outer shell of the top and bottom panels is made from 100 percent cotton woven fabric. They are stuffed with a polyester filler. The panels are lined with non-woven fabric. Quilt stitching extends through all three layers. The shell is sewn along three edges with an unfinished full width opening along the fourth. The item measures 20 x 26 inches and includes an approximately 1.5-inch gusset. After importation the pillow will be stuffed with down or a polyester filler and sewn closed.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of the submitted sample the unfinished pillow has the essential character of the finished article. Although the main section is not filled, the quilted top and bottom panels are stuffed and thus for classification purposes is within the plain meaning of "stuffed or fitted" as set out in heading 9404, HTSUS.

The applicable subheading for the unfinished pillow 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 unfinished pillow falls within textile category designation 369. Based upon international textile trade agreements products of China 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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