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NY I80785




May 7, 2002

CLA-2-94:RR:NC:TA:349 I80785

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Stephen Wong
Oceanland
P.O. Box 1249
Rosemead, CA 91770

RE: The tariff classification of a pillow from China and Taiwan.

Dear Mr. Wong:

In your letter dated April 11, 2002 you requested a classification ruling on behalf of Allure Home Creation Co.

The submitted sample is a pillow. The face side of the outer shell is made from 100 percent polyester woven fabric. The fabric is printed with a flower pattern. The back is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a man-made fiber filler. The pillow measures approximately 14 inches square. The edges are finished with a 2-inch ruffle that is made from the same fabric as the face side.

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 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 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. 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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