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NY H88766

March 19, 2002

CLA-2-94:RR:NC:TA:349 H88766


TARIFF NO.: 9404.90.2000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of pillows from China

Dear Mrs. Fair:

In your letter dated February 20, 2002 you requested a classification ruling.

You submitted three pillows referred to as Item # 993838 – XHD. The outer shell of the pillows is made from a 65 percent polyester and 35 percent cotton woven fabric. The back portion is printed with a checkerboard pattern while the face panels are printed with different scenes. In one scene a Santa like character is riding a reindeer and in another the Santa like character is fishing with a bear. A snowman, bear and the Santa like character are skiing in the third scene. The face panel consists of the printed fabric, a thin layer of plastic foam and a nonwoven backing. These three layers are quilted together. The pillows, which are stuffed with polyester fiberfill, measure approximately 13 inches square and are 4.5 inches thick. A piping cord has been inserted into the side seams. Although they present a decorative appearance, these three items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.

The applicable subheading for the 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.

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 646-733-3043.


Robert B. Swierupski

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