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June 18, 1999

CLA-2-94:RR:NC:TA:349 E82607

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, New York 10004

RE: The tariff classification of two pillows from China.

Dear Ms. Polito:

In your letter dated May 25, 1999 you requested a classification ruling on behalf of Prestige Home Textiles.

The instant samples, identified as style “Tea Rose” and “White”, consist of a pillow form with a cover. The outer shell of the “Tea Rose” pillow form is made from 100 percent cotton. It is stuffed goose down and feathers. The cover is made from 100 percent cotton velvet fabric and is embroidered with a floral design. It features a flap opening on the back with a button closure. Style “Tea Rose” measures 9 x 12 inches.

The second pillow, described as style “White”, measures 18 inches square. The outer shell of the pillow form is made from 100 percent cotton woven fabric. It is stuffed with goose down and feathers. The cover is made from 51 percent linen and 49 percent cotton woven fabric. A floral printed overlay is sewn onto the front portion of the cover. The cover features a flap opening on the back with a tie string closure. You indicate in your letter that the pillows and covers will be imported together. For Customs purposes the covers and pillow forms 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. As requested the sample is being returned to you.

The applicable subheading for the “Tea Rose” style 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, 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: of cotton. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the “White” style 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.

Style “Tea Rose” 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 quota or visa requirements.

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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