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NY J85688




July 3, 2003

CLA-2-94:RR:NC:TA:349 J85688

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Maurine Cecil
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of a pillow from China.

Dear Ms. Cecil:

In your letter dated June 11, 2003 you requested a classification ruling.

The instant sample, identified as “Build a Pillow”, is a pillow. The pillow is comprised of a cover, pillow form and additional plastic foam. The outer shell of the cover is composed of three layers. The outer layer is made from 65 percent polyester and 35 percent cotton knit terry fabric and a middle layer of plastic foam backed with a polyester knit fabric. The pillow is sewn on three sides with a zipper closure along the fourth. Sewn to the cover at the zippered opening is a pillow form. The pillow form is made from a textile woven shell filled with shredded foam. The form does not completely fill the inner cavity of the cover. Also, included is a drawstring bag of shredded foam. This additional foam allows the consumer to stuff the pillow to the desired thickness. As requested the sample is being returned.

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 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.

Presently, the above subheading is not assigned a 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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