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NY K80281

November 20, 2003
CLA-2-94:RR:NC:TA:349 K80281


TARIFF NO.: 9404.90.1000

Mr. David Howland
Fedex Trade Networks
150 Eastern Ave.
Chelsea, MA 02150

RE: The tariff classification of a bath pillow from China

Dear Mr. Howland:

In your letter dated October 31, 2003 you requested a classification ruling on behalf of JKA Inc., d.b.a. Diversified Distribution.

You submitted a sample of a bath pillow. The pillow consists of a cover and pillow form. The outer shell of the form is made from polyvinyl chloride sheeting and it is stuffed with polyester fiberfill. The pillow cover is made from 100 percent cotton woven terry fabric. The edges of the cover are finished with a corded piping. There is a zippered opening along one side and two self-fabric hang loops are attached to the opposite side. Plastic suction cups are affixed to the fabric loops. The pillow is packed in a clear vinyl bag that has a zipper closure and a cord handle. The bath pillow measures approximately 7.5 x 14 inches.

The applicable subheading for the bath pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem.

The bath pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.

The designated 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, the designated 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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