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NY J87077

August 25, 2003

CLA-2-94:RR:NC:TA:349 J87077


TARIFF NO.: 9404.90.2000

Mr. J. L. Santana
Aloyd Forwarding Co. Inc.
45 Rason Road
Inwood, NY 11096

RE: The tariff classification of a pillow from India.

Dear Mr. Santana:

In your letter dated August 7, 2003 you requested a classification ruling on behalf of Joseph Lebon Fashions.

The instant sample is a pillow. The pillow consists of a pillow form and a cover. The outer shell of the pillow form is made from 100 percent polyester woven fabric. It is stuffed with polyester fiberfill. The pillow form measures approximately 11 x 15 inches. The pillow cover is made from 100 percent silk woven fabric and it is lined with a polyester fabric. The face side is covered with sequins that form the American flag. The cover, which measures approximately 12 x 16 inches, has a zippered opening on the back.

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 springs 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.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa restrictions.

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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