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NY N020294

December 5, 2007



TARIFF NO.: 9404.90.2000

Susan Lyons-Tovar
Pier 1 Imports
100 Pier 1 Place – Level 16
Forth Worth, Texas 78102

RE: The tariff classification of a pillow from India

Dear Ms. Lyons-Tovar:

In your letter dated November 20, 2007 you requested a classification ruling.

The submitted sample is identified as SKU 2212539 “Felt Petal Pillow”. It is comprised of a pillow cover and pillow form. The outer shell of the pillow form is made from man-made fiber non-woven fabric. It is stuffed with a polyester filler. The cover features a zipper closure on the back. The face of the cover is made from cotton woven fabric. The back is made from polyester woven fabric. The face side is covered with 2-inch disks that are made from fabric. The disks are sewn on and create a petal effect. The 2- inch disks are made from 60 percent wool and 40 percent waste material (cotton, nylon, polyester and viscose).

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 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.

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/.

Presently, subheading 9404.90.2000 is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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