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NY J85875




July 22, 2003

CLA-2-94:RR:NC:TA:349 J85875

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Jerry Harrington
J.W.E. Silk Inc.
180 Madison Ave. 16th Floor
New York, NY 10016

RE: The tariff classification of pillows from China.

Dear Mr. Harrington:

In your letter dated June 25, 2003 you requested a classification ruling.

You submitted samples of two pillows. Style HP120117 is comprised of a cover and a pillow form. The outer shell of the pillow form is made from a woven fabric with a 95 percent feather and 5 percent down fill. The cover is made from 80 percent rayon and 20 percent polyester woven pile fabric. The cover is sewn on three sides with a zippered opening on the fourth used for the insertion or removal of the pillow form. The item measures 20 inches square. The rayon cover and pillow form are considered a composite article.

The second pillow is referred to as Style HP120118. The outer shell is made from 80 percent rayon and 20 percent polyester woven pile fabric. It is stuffed with a polyester filler. The pillow measures 14 x 20 inches. Two sides are sewn and the ends are finished with a chenille fringe. As requested the samples are being returned.

The applicable subheading for styles HP120117 and HP120118 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading is not subject to visa or quota 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.

Sincerely,

Robert B. Swierupski
Director,

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