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May 28, 1999

CLA-2-94:RR:NC:TA:349 E81307

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9555

Ms. Linda Wing
MSR Imports Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, NJ 08109

RE: The tariff classification of a mattress pad and pillow insert from Taiwan.

Dear Ms. Wing:

In your letter dated May 5, 1999 you requested a classification ruling.

The instant samples, identified as Item numbers 4957 and 4958, are a mattress pad and pillow insert. The outershell of both items is made from a 100 percent polyester non-woven fabric. They are stuffed with a polyester filler. All of the edges of both items are finished with an overlock stitch. Quilt stitching extends through two layers of the pad and insert. The pillow insert measures 12 x 18 inches. It features 18 magnets placed at set intervals. The mattress pad will be imported in twin, full, queen and king sizes. Each size pad will have several magnets places at set intervals.

The applicable subheading for the mattress pad and pillow insert will be 9404.90.9560, 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: other: otherĀ of man-made fibers. The duty rate will be 10.9 percent ad valorem.

Both items fall within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S.

Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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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