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NY F85854




May 2, 2000

CLA-2-94:RR:NC:TA:349 F85854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Rabia Tewari
Delia's
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a star pillow from Taiwan

Dear Ms. Tewari:

In your letter dated April 11, 2000 you requested a classification ruling.

The submitted sample, Style number 54023, is referred to as the "Star Pillow". This item has an outer shell made from a 100 percent polyester knit fleece fabric. The pillow is stuffed with polyester fiber. It is in the shape of a five-pointed star and measures approximately 19 inches across the arms.

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

Presently, the above subheading 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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