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NY K88560

August 30, 2004
CLA-2-94:RR:NC:TA:349 K88560


TARIFF NO.: 9404.90.2000

Ms. Joanne Harmon
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of pillows from China.

Dear Ms. Harmon:

In your letter dated August 16, 2004 you requested a classification ruling.

The submitted samples, item number 301476, are heart shaped pillows. The outer shells of the pillows are made from polyester knit pile fabric. They are stuffed with a polyester filler. All of the pillows measure approximately 14 x 11 inches. The face of the three pillows in the assortment will be embroidered with “I Love You” with hearts, “Yours Forever” with hearts and a rose or “Be Mine”. The edges of the “Be Mine” pillow are finished with a ruffle. Although they present a decorative appearance, these three items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.

The applicable subheading for the pillows 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 assigned a textile category designation and items classified therein are not subject to quota or visa 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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