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NY K84931




April 23, 2004
CLA-2-94:RR:NC:TA:349 K84931

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Spencer Hutchins
AKA International, Inc.
1200 South 192nd Street, Suite 103
Seattle, WA 98148

RE: The tariff classification of a pillow from China.

Dear Mr. Hutchins:

In your letter dated March 29, 2004 you requested a classification ruling on behalf of Studio 33 (33 0724814).

The submitted sample, referred to as Santa pillow, is an approximately 15-inch square pillow. The pillow consists of a cover with a removable pillow form. The pillow form is made from a 100 percent polyester non-woven fabric stuffed with a polyester filler. The cover is made from 100 percent polyester fabric. The face is made from a jacquard woven fabric with a Santa design. The back is a plain fabric. The cover has a zipper closure along one side. The edges are finished with corded piping. This pillow is capable of supporting the head and neck.

The applicable subheading for the pillow will be 9404.90.2000, 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 assigned a textile category designation and items classified therein are not subject to the requirement of quota or visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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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