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NY I88817

December 12, 2002

CLA-2-94:RR:NC:TA:349 I88817


TARIFF NO.: 9404.90.2000

Ms. Lesa R. Hubbard
J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a bed roll from China.

Dear Ms. Hubbard:

In your letter dated November 21, 2002 you requested a classification ruling.

The submitted sample, style number 045-0000, is referred to as a bed roll. It is comprised of a mat portion and a pillow. The outer shell is made from 100 percent cotton woven fabric. Both the mat and cushion are stuffed with a foam filler. The mat measures 56 inches in length by 23.5 inches in width. The mat has small corn rolls that contain the filler. Sewn to the end of the mat are self-fabric strings. The mat can be rolled up and tied into a bundle. The tube-like pillow measures 6 inches in diameter. The pillow attaches to the mat by means of two hook and loop strips. As requested the sample is being returned.

The applicable subheading for the bed roll 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 rate of duty will remain the same in 2003.

The above subheading is not assigned a textile category designation and items classified therein 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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