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NY L81319

December 22, 2004

CLA-2-94:RR:NC:TA:349 L81319


TARIFF NO.: 9404.90.2000; 6304.91.0040

Ms. Leslie Araki
SST International, Inc.
P.O. Box 45055
Los Angeles, CA 90045

RE: The tariff classification of pillows from China

Dear Ms. Araki:

In your letter dated December 13, 2004 you requested a classification ruling on behalf of It’s All Greek To Me.

You submitted a sample of a heart-shaped pillow. The pillow, which measures approximately 11 x 13 inches, consists of a pillow cover and a removable pillow form. The pillow form has a knit man-made fiber shell and it is stuffed with polystyrene foam beads. The cover is made from 84 percent nylon and 16 percent spandex knit fabric. It has a 9-inch zippered opening along the side. You have noted that there may be occasions when the pillow covers will be imported without the form and request a classification ruling on the covers.

The applicable subheading for the pillows (cover and form) 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.

The applicable subheading for the covers alone will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 5.8 percent ad valorem.

The separate pillow cover falls within textile category designation 666. The pillow falls under a subheading that is not assigned a textile category designation. 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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