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NY I82394

July 2, 2002

CLA-2-94:RR:NC:TA:349 I82394


TARIFF NO.: 9404.90.2000

Ms. Marty Langtry
Tower Group International
1114 Tower Lane
Bensenville, IL 60106

RE: The tariff classification of a pillow from India.

Dear Ms. Langtry:

In your letter dated June 7, 2002 you requested a classification ruling on behalf of Eighteen Karat.

The subject pillow, described as style numbers 3-2563 and 3-2564, will consist of a pillow form with a cover. A sample of the cover was submitted. The outer shell of the pillow form will be made be made from 100 percent polyester. It is stuffed with 100 percent polyester filler. The cover is made from 70 percent silk, 15 percent cotton, 15 percent polyester woven fabric. The face side is covered with plastic beads. There is a zippered opening on the back of the cover. The cover measures 12 inches square.

The applicable subheading for the 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 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.

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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