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NY J86712

July 22, 2003

CLA-2-94:RR:NC:TA:349 J86712


TARIFF NO.: 9404.90.2000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Ave.
South San Fransisco, CA 94080

RE: The tariff classification of a pillow from China.

Dear Ms. Van Den Broeke:

In your letter dated July 3, 2003 you requested a classification ruling on behalf of Northpole USA, LLC.

The submitted sample is described as a “Memory Foam Pillow”. The pillow is comprised of a cover and a pillow form. The pillow form is made from a contoured solid piece of polyurethane foam covered with knit fabric. The cover is made from 75 percent cotton and 25 percent polyester knit pile fabric. The cover features a zippered opening on the back used for the insertion or removal of the pillow form. The cover and pillow form are considered a composite article. As requested the sample is being returned.

The applicable subheading for the “memory foam 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 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.


Robert B. Swierupski

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