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NY M83862





June 6, 2006

CLA-2-94:RR:NC:N3:349 M83862

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of pillow from China.

Dear Ms. Kay:

In your letter dated May 19, 2006 you requested a classification ruling.

The instant sample, style P799WP, is a pillow. The outer shell is made from multiple fabrics that include twill, coated and woven pile. The fabrics are stated to be made from 100 percent cotton. It is stuffed with a polyester filler. The size of the pillow will be approximately 16 x 6.5 x 5.5 inches. The pillow is stylized to resemble a skateboard.

The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: of cotton. The rate of duty will be 5.3 percent ad valorem.  

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pillow falls within textile category designation 369. 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.

Sincerely,

Robert B. Swierupski
Director,

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