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NY I83867

July 25, 2002

CLA-2-94:RR:NC:TA:349 I83867


TARIFF NO.: 9404.90.2000; 9503.90.0080

Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of pillows from China.

Dear Mr. Sirico:

In your letter dated June 26, 2002 you requested a classification ruling on behalf of Franco Manufacturing Company, Inc.

You submitted two items. The first item is referred to as a “basketball pillow” Franco style no. P780AP. The outer shell is made from 100 percent polyester knit pile fabric. It is stuffed with a 100 percent polyester filler. The spherical stuffed toy is approximately 10 inches in diameter and is designed to resemble a basketball. Embroidery has been added to depict the laces on the basketball.

The outer shell of the second pillow is made 100 percent polyester knit pile fabric. It is stuffed with a polyester filler. The pillow is designed to resemble a baseball glove with a removable ball. The ball attaches to the glove by means of a hook and loop fastener. Embroidery has been added to depict the laces on the glove. The pillow measures 12 x 16 inches and is approximately 4.5 inches thick.

The applicable subheading for the pillow designed to resemble a baseball glove 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 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.

The applicable subheading for the “basketball pillow” style no. P780AP will be 9503.90.0080, HTS, which provides for other toys;.: other: other. The rate of duty will be free.

Presently, 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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