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June 15, 1999

CLA-2-94:RR:NC:TA:349 E82706

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Mr. Rolando E. Portal
ABC Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of pillows from China.

Dear Mr. Portal:

In your letter dated May 21, 1999 you requested a classification ruling.

You submitted a page from a catalog depicting three pillows. The outer shell of the pillows will be made from 100 percent cotton woven fabric. They will be stuffed with a 100 percent polyester filler. The edges of the 16 inch square pillows are scalloped. The pillows feature embroidered designs including pine cones, candles and a Christmas tree.

The applicable subheading for the pillows will be 9404.90.1000, 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 pillows fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to the requirement of quota and 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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