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NY J87052




August 21, 2003

CLA-2-94:RR:NC:TA:349 J87052

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of pillows from China.

Dear Ms. Butterline:

In your letter dated August 4, 2003 you requested a classification ruling.

The instant samples, identified as Liss item # 934309 and Mfg. Item # 10779RA, are decorative pillows. The outer shell is made from various man-made fiber knit pile fabrics. They are stuffed with a polyester filler. All of the pillows measure 10 inches square. One corner of the item has a textile loop. The face of the pillows contains embroidery and applique work. As requested 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 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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