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NY 812817




July 28, 1995

CLA-2-94:S:N:N6:349 812817

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. David Eisen
Seigel, Mandell & Davidson
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036-8901

RE: The tariff classification of two decorative holiday pillows from China and Taiwan.

Dear Mr. Eisen:

In your letter dated July 13, 1995 you requested a tariff classification ruling.

The submitted samples are two pillows style no. 133949 and style no. 133950. The pillows outer shell is made of 65 percent polyester and 35 percent cotton woven fabric. Both pillows are stuffed with a polyester filler. They measure 11 inches square. The front of style no. 133949 is printed with a design representing the three wisemen or "magi", and the other pillow style no. 133950 is printed with a representation of an angel. As requested the samples are being returned.

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 rate of duty will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and as such items classified therein are not subject to quota or visa requirements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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