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NY J80822

February 20, 2003

CLA-2-94:RR:NC:TA:349 J80822


TARIFF NO.: 9404.90.2000

Mr. Paul Meyer
Nik and Associates
800 S. Hindry Ave., Unit A
Inglewood, CA 90301

RE: The tariff classification of a pillow from China.

Dear Mr. Meyer:

In your letter dated February 11, 2003 you requested a classification ruling on behalf of DZ Trading Ltd.

The submitted pillow sample is identified as style # ISP-04. The round pillow consists of an outer cover and a pillow form. One side of the outer cover is made from a knit cashmere fabric and the other side is made from suede leather. The shell of the pillow form is made from a polyester woven fabric and it is stuffed with a polyester filler. The pillow measures approximately 15 inches in diameter. There is a 7-inch zippered opening along the side seam. The pillow will be returned as requested.

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.

Presently, 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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