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NY I87571

November 15, 2002

CLA-2-94:RR:NC:TA:349 I87571


TARIFF NO.: 9404.90.1000

Ms. Janet Reiner
Global Transportation Services, Inc.
1930 Sixth Ave. So. 2nd Floor
Seattle, WA 98134

RE: The tariff classification of a unfinished pillow from China.

Dear Ms. Reiner:

In your letter dated October 23, 2002 you requested a classification ruling on behalf of Global Sourcing Partners.

The instant sample, identified as SLEEPT-00001, is an incomplete or unfinished pillow. The outer shell is made from 87 percent cotton and 13 percent polyester velour knit fabric. It is stuffed with a polyester fiber filler that is backed with a 50 percent cotton and 50 percent polyester jersey knit fabric. The unfinished pillow measures 18.5 x 26.5 inches. The unfinished pillow is sewn along three sides with a zippered opening along the fourth. The opening provides access to an interior pocket. After importation, an inflatable “air pillow” will be inserted in this pocket. As requested the sample is being returned.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS, provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Given the general appearance of the submitted sample the unfinished pillow has the essential character of the finished article. Although the pocket is not filled, the top and bottom panels are stuffed and thus for classification purposes is within the plain meaning of "stuffed or fitted" as set out in heading 9404, HTSUS.

The applicable subheading for the unfinished pillow 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 5.4 percent ad valorem.

The unfinished pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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 646-733-3043.


Robert B. Swierupski

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