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NY K89073

September 28, 2004

CLA-2-63:RR:NC:TA:349 K89073


TARIFF NO.: 9404.90.2000

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
St. Helens, OR 97051

RE: The tariff classification of a pillow from China.

Dear Mr. Vogland:

In your letter dated September 2, 2004 you requested a classification ruling.

The instant sample is a pillow. The pillow is comprised of a pillow form and pillow sham. The outer shell of the pillow form is made from a man-made fiber non-woven fabric. It is stuffed with a polyester filler. The pillow measures approximately 17 x 27 inches. The sham is made from 100 percent polyester woven fabric. Sewn to the edges is a flange that creates a picture frame effect. The back panel has zipper closure. The front, back and edges of the sham are embroidered with the name of a mattress company and advertising phrases. The sham is sized to fit the pillow form. The pillow is sold to mattress showrooms. When imported the cover is not on the pillow form. The pillow is shrink wrapped to reduce the size and the cover or sham is packed in the same package. To reduce wrinkling of the sham, it is not placed on the pillow form until it reaches the mattress showroom. For Customs purposes the cover and pillow form are considered a composite article.

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 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 does not have 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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