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NY H84300

August 9, 2001

CLA-2-94:RR:NC:TA:349 H84300


TARIFF NO.: 9404.90.1000

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

RE: The tariff classification of pillows from China

Dear Ms. Dorfman:

In your letter dated July 20, 2001 you requested a classification ruling on behalf of LTD Commodities, Inc.

You submitted a sample of a pillow and a page from a brochure. The pillows, referred to as “PHT-PSK Crocheted Accent Pillows”, will be made in a heart shape and a square version. Both pillows have a 100 percent cotton shell and they are stuffed with a polyester fill. Hand crocheted panels, heart or square shaped, are sewn to one side of each pillow. The panels extend over the edges forming decorative 1 or 2 inch borders. The heart shaped pillow measures approximately 10 x 10 inches and the square pillow is 16 x 16 inches.

The applicable subheading for the pillows 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 pillows fall 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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