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NY J85812

July 17, 2003

CLA-2-94:RR:NC:TA:349 J85812


TARIFF NO.: 9404.90.2000

Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of pillows from China.

Dear Ms. Santos:

In your letter dated June 24, 2003 you requested a classification ruling.

The instant samples, referred to as CVS item number 244635, are pillows. The outer shell of the pillows is made from 100 percent polyester woven fabric. The pillows are stuffed with polyester filler. The front portion of all of the pillows contains an embroidered phrase. The phrases include “Cherish, Peace, Faith”, “Dream, Hope, Inspire”, and “Peace, Love, Joy”. All three pillows also contain the phrase “Merry Christmas”. They measure approximately 9.5 x 11 and 10 x11 inches. A piping cord has been inserted into the side seams. Although they present a decorative appearance, these three items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.

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 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: other. The rate of duty will be 6 percent ad valorem. As requested the samples are being returned.

Subheading 9404.90.2000, HTS, 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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