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NY G83889




November 21, 2000

CLA-2-94:RR:NC:TA:349 G83889

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Nancy Hu
E-Sheer Industries, Inc.
2247 National Avenue
Hayward, CA 94545

RE: The tariff classification of pillows from China.

Dear Ms. Hu:

In your letter dated October 30, 2000 you requested a classification ruling.

You submitted samples of four pillows that are identified as samples A, B, C and D. All of the pillows are stuffed with a polyester filler. The outer shells of sample A and B are made from 55 percent linen and 45 percent cotton woven fabric. The outer shells of sample C and D are made from 65 percent polyester and 35 percent acrylic woven fabric. Sample A measures 11 inches square and all of the edges are sewn. The front panel features an embroidered dragonfly. Samples B, C and D measure approximately 18 inches square and all of the edges are finished. Sample B features a floral design embroidered along the bottom of the front panel. The back panel of Sample C is a solid black and the front has a woven geometric design. Sample D is a solid color pillow. As requested all of the samples are being returned.

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 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.

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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