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NY H87428

February 27, 2002

CLA-2-94:RR:NC:TA:349 H87428


TARIFF NO.: 9404.90.2000

Mr. Peter Hanczaryk
World Marketing, Inc.
1370 Broadway, Suite 800
New York, NY 10018

RE: The tariff classification of novelty pillows from China

Dear Mr. Hanczaryk:

In your letter dated January 30, 2002 you requested a tariff classification ruling.

You submitted two samples of novelty pillows and refer to four other styles. The outer shells of all the pillows are stated to be made from a 100 percent polyester knit pile fabric. They are stuffed with a polyester fiberfill. Style number HF8000 is described as a Cupcake Pillow. The appearance of this pillow may also be interpreted as an ice cream sundae. It measures approximately 10.5 inches high and 9 inches in diameter. The bottom half resembles a cup and the top half is either an iced cake or a scoop of strawberry on top of chocolate ice cream. It is topped by a cherry, rhinestones and beads. Style number HF3314 is referred to as an Ice Cream Cone Pillow. It measures approximately 17.5 inches long and 8 inches in diameter. The pillow resembles a waffle cone and an overflowing scoop of strawberry ice cream. It is topped with a cherry and rhinestone sprinkles. These two items are of sufficient size and stuffing to be considered pillows.

The applicable subheading for the Cupcake and Ice Cream Cone novelty pillows 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.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The other styles referred to are HF8004 a Donut Pillow, HF8003 a Watermelon Slice Pillow, HF3229 a Strawberry Pillow and HF 3225 a Pineapple Pillow. Your inquiry does not provide enough information for us to give a classification ruling on these styles. Your request for a classification ruling should include samples of each of these pillows. When this information is available, you may wish to consider resubmission of your request.

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 646-733-3043.


Robert B. Swierupski

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