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NY E89877




December 13, 1999

CLA-2-94:RR:NC:TA:349 E89877

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Nancy Hu
E-Sheer Industries Inc.
2928 Whipple Road
Union City, CA 94587

RE: The tariff classification of a pillow from China.

Dear Ms. Hu:

In your letter dated November 11, 1999 you requested a classification ruling.

The submitted sample is a decorative pillow. The outer shell of the pillow is made from 100 percent rayon chenille fabric. It is stuffed with a man-made fiber filler. All of the edges are sewn and the pillow measures 18 inches square. You indicate that another version of this pillow will consist of a pillow form and a cover. The shell of the pillow form will be made from man- made fibers or a predominantly man-made fiber blend. The form will be filled with either a man-made fiber filler or 95 percent feather and 5 percent down. The cover will be made from 100 percent rayon chenille fabric. It will be sewn on three sides with a zipper closure on the fourth. This pillow will measure the same as the above pillow. You indicate in your letter that the pillows and covers will be imported together. As requested the sample is being returned to you.

The applicable subheading for the pillows 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. The rate will remain the same for the year 2000.

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.

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.gov. In addition, 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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