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NY F84761




April 4, 2000

CLA-2-94:RR:NC:TA:349 F84761

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Ted Conlon
Four Star International
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a pillow from China.

Dear Mr. Conlon:

In your letter dated March 17, 2000 you requested a classification ruling.

Item #23201154H is a pillow. A sample of the pillow was not submitted however, a photograph was supplied. The outer shell of the pillow is made from 50 percent cotton and 50 percent polyester woven fabric. It is stuffed with a polyester filler. The pillow will measure 16 inches square. The front portion exhibits an array of bears wearing different clothing.

Please note, due to the fact that the pillow is to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The pillow will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillow may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The applicable subheading for the 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading does not have a category assigned to it and items classified therein are not subject to visa or quota 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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