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January 20, 1999

CLA-2-94:RR:NC:TA:349 D86475

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of a travel pillow from China.

Dear Ms. Frennea:

In your letter dated January 5, 1999 you requested a classification ruling on behalf of Blue Ridge International Products Company.

The submitted sample, identified in your letter as Travel Pillow, is a contoured neck pillow. The front outer shell portion of the pillow is made from acrylic knit pile fabric. The back portion of the outer shell is made from 65 percent polyester and 35 percent cotton woven fabric. It is filled with a fiber filler and it measures approximately 8 x 14?1/2 inches. This pillow has an indentation in the center which conforms to the neck. The principle use of the pillow is to provide support to the head and neck while resting or sleeping in a sitting position.

The applicable subheading for the travel 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 rate of duty 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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