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January 5, 1999

CLA-2-94:RR:NC:TA:349 D85674

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Nancy Hu
E-Sheer Industries Inc.
2829 Whipple Road
Union City, CA 94587

RE: The tariff classification of a pillow from China.

Dear Ms. Hu:

In your letter dated December 14, 1998 you requested a tariff classification ruling.

The submitted sample is comprised of a pig suede cover fitted with a cotton pillow form. The pillow form is stuffed with 75 percent duck feathers and 25 percent duck down. The pillow measures approximately 19 inches square. The cover is sewn on three sides with a zippered opening on the fourth used for the insertion or removal of the pillow form. For Customs purposes the pig suede cover and pillow form are considered a composite article since they are clearly adapted one to the other and would not normally be offered for sale in separate parts. Another version of the pillow will have a cow suede cover. As requested the sample is being returned to you.

The applicable subheading for the pillow 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 duty rate will be 6 percent ad valorem.

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

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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