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NY B86426




June 27, 1997

CLA-2-94:RR:NC:TA:349 B86426

CATEGORY: CLASSIFICATION

TARIFF NO.:9404.90.1000

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, California 90809-0099

RE: The tariff classification of a pillow from China.

Dear Ms. Castellanos:

In your letter dated June 12, 1997 you requested a classification ruling.

The instant merchandise, identified in your letter as the "Sobakawa Pillow", is a pillow filled with natural buckwheat hulls. The outer cover of the pillow is made from 100 percent unbleached cotton woven fabric. It measures approximately 14 x 20 inches and all the edges are sewn. Preparation of the buckwheat hulls includes dusting, cleaning, repeated sifting and fumigation. The pillow is being returned to you.

The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.8 percent ad valorem.

The pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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