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NY B89329




October 1, 1997

CLA-2-94:RR:NC:TA:349 B89329

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Ms. Teresa Wovlen
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, CA 90245

RE: The tariff classification of nursing pillows and a pregnancy wedge from China.

Dear Ms. Wolven:

In your letter dated September 10, 1997 you requested a classification ruling on behalf of Noel Joanna, Inc.

You submitted a "Nursing Pillow", "Deluxe Nursing Pillow" and a "Pregnancy Wedge". The "Nursing Pillow" is comprised of a cover and a solid piece of plastic foam. The cover is made from 100 percent polyester knit terry fabric. Located in the back portion of the cover is a 20 inch zipper closure. The top portion of the cover contains quilt stitching. This pillow is contoured and wedge shaped.

The "Deluxe Nursing Pillow" is made from 100 percent cotton woven fabric with a polyester filler. The fabric is printed with a floral design. This pillow measures approximately 12 x 26 and is kidney-shaped.

The third sample the "Pregnancy Wedge" is comprised of a fabric cover and a plastic foam cushion wrapped with a polyester batting. The cover is made from 100 percent polyester knit terry fabric. The cover is sewn on three sides with a zipper closure on the fourth. It measures approximately 13-1/2 by 14 inches. All three samples are being returned.

The applicable subheading for the "Deluxe Nursing 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 applicable subheading for the "Nursing Pillow" and "Pregnancy Wedge" will be 9404.90.2000, 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 duty rate will be 6 percent ad valorem.

The "Deluxe Nursing 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,

Robert B. Swierupski
Director,

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