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April 26, 1999

CLA-2-94:RR:NC:TA:349 E80061

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Richard J. Oates
Page & Jones, Inc.
52 N. Jackson Street
Mobile, Alabama 36601

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

Dear Mr. Oates:

In your letter dated March 22, 1999 you requested a tariff classification ruling on behalf of Blue Ridge International Products.

The submitted sample, identified in your letter as “Safefit Neck Pillow” Style no. 71514, is a contoured neck pillow. The outer shell of the pillow is made from 60 percent polyester and 40 percent acrylic knit pile fabric. It is filled with a polyester filler and it measures approximately 8 x 14?1/2 inches. This pillow has an indentation in the center that 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 neck 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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