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NY M87001

October 17, 2006

CLA-2-94:RR:NC:TA:349 M87001


TARIFF NO.: 9404.90.2000

Fawn Scott
Park Designs
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of a pillow from Hong Kong

Dear Ms. Scott:

In your letter dated October 3, 2006 you requested a tariff classification ruling.

The submitted sample is a pillow. The face of the item features a needlepoint design that is made from acrylic yarns. The back is made from a polyester woven fabric. It is stuffed with polyester filler. The item measures 13 inches square. Although it presents a decorative appearance, this item is a fully functioning pillow. It is sufficient in size and stuffing to be capable of providing support.

The applicable subheading for the pillow will be 9404.90.2000, 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 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.

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/.

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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