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NY J87210




August 26, 2003

CLA-2-94:RR:NC:TA:349 J87210

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a pillow from China

Dear Mr. Hoffacker:

In your letter dated August 15, 2003 you requested a classification ruling on behalf of Stubenfeldt, Inc.

The submitted sample is a heart-shaped pillow. The outer shell of the red pillow is made from a polyester knit pile fabric. It is stuffed with polyester fiberfill. The pillow measures approximately 10.5 x 13 inches. A stuffed toy horse, approximately 3 x 6 inches, is sewn to the face of the pillow. Although it presents a decorative appearance, this item is a fully functioning pillow. It is sufficient in size and stuffing to be capable of providing support. The sample will be returned as requested.

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 rate of duty will be 6 percent ad valorem.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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