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NY F88022




June 30, 2000

CLA-2-94:RR:NC:TA:349 F88022

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Mr. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of a pillow from China.

Dear Mr. Wood:

In your letter dated June 7, 2000 you requested a classification ruling.

You submitted a sample of a pillow. The pillow consists of a removable cover with an insert. The pillow insert measures 12 x 16 inches. Its shell is made from a woven fabric. The pillow insert is stuffed with buckwheat hulls. The cover will be made from either 100 percent man-made fiber fleece fabric or 100 percent cotton chambray fabric. The cover has an overlapping flap type closure. The edges are finished with piping. Another version of the pillow will consist of only the outer shell stuffed with the buckwheat hulls. As requested the sample is being returned.

The applicable subheading for the pillow with a cotton cover or outer shell will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnsinishings (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 pillow with a man made fiber cover or outer shell will be 9404.90.2000, 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 pillow with the cotton cover or outer shell 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.

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.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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