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NY L83572

April 15, 2005

CLA-2-94:RR:NC:N3:349 L83572


TARIFF NO.: 9404.90.2000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of pillows from China.

Dear Mr. Stinson:

In your letter dated March 17, 2005 you requested a classification ruling.

The instant samples, identified to as HTP Softie Pillows, are pillows. The outer shell of the pillows is made from 100 percent polyester knit fabric. They are stuffed with plastic foam beads. The Halloween themed pillows will be imported in the shape of candy corn, a cat, a cat with a hat, a jack-o-lantern, a jack-o-lantern with a hat and a ghost. The pillows measure approximately 15 x 16-17 inches. Although they present a decorative appearance, these items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.

In your letter you suggest that the HTP Softie Pillows should be classified under subheading 9503.49.0000, HTS, as toys. These decorative pillows are not designed to amuse and are classifiable under heading 9404, HTS.

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 category designation and items 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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