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NY G81393




October 3, 2000

CLA-2-94:RR:NC:TA:349 G81393

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.8040; 6304.92.0000; 3926.90.9880

Mr. Alex Ortega
Magic Comfort Products, Inc.
51 William Rd.
Massapequa, NY 11758-2222

RE: The tariff classification of pillow covers and foam pad from Pakistan.

Dear Mr. Ortega:

In your letter dated September 6, 2000 you requested a classification ruling.

The submitted samples consist of an outer pillow cover, inner pillow cover and a foam pad. The outer pillow cover is made from 55 percent cotton and 45 percent polyester woven fabric. The cover measures 20 x 28 inches. One side is filled with a batting and contains quilt stitching. It is sewn along three sides with a zipper closure along the fourth. The inner pillow is made from 55 percent cotton and 45 percent polyester woven fabric. It measures 20 x 27 inches and is sewn along three sides with a zipper closure along the fourth. The foam pad is made from a sheet of “egg crate” type foamed plastics, which has been folded over and the ends glued together. The three components are designed to create a “Multi-Zone, Air Adjustable Pillow”. After importation a 24 x 19 inch plastic air bladder will be inserted in the foam pad. The pad and bladder will be inserted into the inner cover and finally into the quilted outer cover.

In your letter, you indicate that the pillow covers and foam pads will be imported individually or boxed as a “kit” with the three components packed one inside the other. Please note that the articles at issue consist of separable components that meet the definition of composite goods. It is the opinion of this office that the pillow covers and foam pad are adapted to fit one another, are mutually complementary and would not normally be offered for sale separately. When imported together as the “kit” the covers and foam pad create a pillow for Customs purposes and meet the requirements of stuffed or fitted bedding in Heading 9404, HTS.

The applicable subheading for the outer pillow cover imported separately will be 9404.90.8040, 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work other. The duty rate will be 4.6 percent ad valorem.

The applicable subheading for the inner pillow cover imported separately will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the foam pad imported separately will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the pillow (three components imported as the “kit”) 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 covers fall within textile category designation 369. Currently, products from Pakistan falling in category 369-O are not subject to quota or 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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