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NY D85084




December 24, 1998

CLA-2-94:RR:NC:TA:349 D85084

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a neck roll pillow from China.

Dear Mr. Keller:

In your letter dated December 10, 1998 you requested a classification ruling on behalf of Hallmark Cards.

The instant sample, Stock #1295MFA1317, is a neck roll pillow. The outer shell fabric of the pillow is stated to be made from a woven blend of cotton and polyester fibers. It is stuffed with a man-made fiber filler. The cylindrical shaped pillow measures 12 inches in length and 5.5 inches in diameter. It features the embroidered phrase "We started out as mother and daughter... and along the way we became friends", a flower, and a bow at each end. As requested, the pillow is being returned.

The applicable subheading for the pillow if in chief weight cotton 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, mattress, 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 rate of duty will be 5.7 percent ad valorem. The rate of duty for 1999 will be 5.6 percent ad valorem.

The applicable subheading for the pillow if in chief weight polyester 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishing: other. The duty rate will be 6 percent ad valorem. The duty rate for 1999 will remain the same.

The pillow if in chief weight cotton 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.

Presently, the subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to visa or quota requirements.

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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