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NY I87254




November 5, 2002

CLA-2-94:RR:NC:TA:349 I87254

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.9505

Ms. Mary B. Lind
Pioneer International, CHB Inc.
687 Commercial Street, 2nd Floor
San Francisco, CA 94111

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

Dear Ms. Lind:

In your letter dated September 23, 2002, received by this office on October 9, 2002, you requested a classification ruling on behalf of Frantex, Inc.

You submitted a sample of a pillow and feather bed mattress topper. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with down. The pillow measures approximately 20 x 26 inches. It consists of two down filled sections that are sewn together on two sides and have a zippered opening on the other two sides. The opening will allow the insertion of a foam pad after importation.

The feather bed mattress topper is comprised of two panels of fabric. Both panels are made from 100 percent cotton woven fabric. The top panel is filled with down and it is quilted. The quilted top panel and the bottom panel are sewn together on one side and the other three contain a zipper closure. The topper measures approximately 34 x 72 inches. It is designed to encase a 2-inch thick piece of plastic foam. The foam will be inserted after importation.

The applicable subheading for the pillow will be 9404.90.1000, 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: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.4 percent ad valorem.

The applicable subheading for the feather bed mattress topper will be 9404.90.9505, 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: other with outer shell of cotton. The duty rate will be 8.7 percent ad valorem.

The pillow and mattress topper fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or 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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