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NY I89336

December 24, 2002

CLA-2-94:RR:NC:TA:349 I89336


TARIFF NO.: 9404.90.2000

Mr. John Nourijanian
Armen Cargo Services Inc.
150-36 182nd Street
Springfield Gardens, NY 11413

RE: The tariff classification of pillows from China.

Dear Mr. Kang:

In your letter dated December 16, 2002 you requested a classification ruling on behalf of J. W. E. Silk Inc.

You submitted samples of three pillows. All three pillows are approximately 18 inches square and are stuffed with a polyester fiberfill. The outer shell of Style “Bellosia” is made from a 100 percent polyester woven fabric covered by a decorative overlay on one side. Style “Calverton” has a 74 percent rayon and 26 percent polyester outer shell. A chenille fringe is inserted in the edge seams. Style “Monsoon” has a 100 percent polyester outer shell. Piping is inserted in the edge seams.

The applicable subheading for the pillows 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.

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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