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NY I88166

November 7, 2002

CLA-2-94:RR:NC:TA:349 I88166


TARIFF NO.: 9404.90.2000

Mr. Alex Kang
Master Customs Service
11099 S. La Cienega Blvd., Suite 245
Los Angeles, CA 90045

RE: The tariff classification of a pillow from China.

Dear Mr. Kang:

In your letter dated October 29, 2002 you requested a classification ruling on behalf of Chinese Craftsmen, Inc..

The submitted pillow is referred to as Item # SGT 03258. The outer shell is made from a 70 percent polyester and 30 percent cotton knit pile fabric. The pillow is stuffed with a polyester filler and it measures approximately 13.5 inches in diameter. The pillow is stylized to resemble a dog’s face with embroidered eyes, nose, mouth and tongue. Two ears are sewn along the edge seam. The pillow contains a battery-operated voice box that emits a “barking’ sound when pressed.

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 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 above subheading 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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