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NY I86536




October 24, 2002

CLA-2-94:RR:NC:TA:349 I86536

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.1000; 7323.99.9060

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of pillows and napkin holder from the Philippines.

Dear Ms. Buckman:

In your letter dated September 25, 2002 you requested a classification ruling.

You submitted four samples. Style # 8060S02 is a pillow. The outer shell is made from 82 polyester and 18 percent rayon woven fabric. It is stuffed with a polyester filler. The pillow measures 10 x 12 inches. The front panel features an applique of two Scottie dogs and it is embroidered with the phrase “Merry Christmas”.

Style #8043SD2 is a pillow. The outer shell is made from 55 percent wool and 45 percent rayon woven fabric. It is stuffed with a polyester filler. The pillow measures 12 x 12 inches. The front panel features a snowman that contains embroidery. It is also embroidered with snowflakes and the phrase “Let it Snow”.

Style #8074SD2 is a pillow. The outer shell is made from 40 percent polyester and 60 percent cotton woven fabric. It is stuffed with a polyester filler. The pillow measures 10 x 10 inches. The front panel is embroidered with the phrase “Thank Heaven for Little Boys”. All three pillows are capable of supporting the head and neck.

Style A is a napkin holder. The holder is made from steel wire. It depicts a butterfly and is covered with nylon knit fabric. As requested all the samples are being returned.

The applicable subheading for style nos. 8060S02 and 80432SD2 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.

The applicable subheading for style no. 8074SD2 will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem.

The applicable subheading for the napkin ring will be 7323.99.9060, HTS, which provides for table kitchen or other household articles and parts thereof of iron or steel, not coated or plated with precious metal, other, other. The duty rate will be 3.4 percent ad valorem.

Style no.80435DL falls within textile category designation 369. Based upon international textile trade agreements products of the Philippines are not subject to quota or the requirement of a visa requirements.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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