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NY L80474

December 3, 2004

CLA-2-94:RR:NC:TA:349 L80474


TARIFF NO.: 9404.90.2000

Mr. Peter Ho
HK Logistics Services, LLC
14205 SE 36th PL
Bellevue, WA 98006

RE: The tariff classification of a pillow from China.

Dear Mr. Ho:

In your letter dated November 4, 2004 you requested a classification ruling on behalf of SNS International.

The instant sample, identified as Item # SAP-040212, is a pillow. The outer shell of the pillow is made from 86 percent nylon and 14 percent spandex knit fabric. It contains plastic pellets as the filler. The pillow measures approximately 18 x 24 inches. It is shaped in a rough characterization of the human form with a head, torso, two arms and 2 legs. One arm is also attached at the “hip”. One side is pink and the other is brown. The pillow is featureless. In a telephone conversation you noted that this figure will be made in other styles and will be printed. Without photographs or samples of the printed figures, this office is unable to provide a classification for those items. You also noted that no further processing will be done to item #SAP-040212 here in the United States. This ruling is issued only for the submitted blank version of item #SAP-O40212.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized 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 rate of duty 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 requirements

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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