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NY K83259




March 10, 2004
CLA-2-63:RR:NC:TA:349 K83259

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Mr. Floyd Sirico
Rogers & Brown Customs Brokers
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of various pillows from India.

Dear Mr. Sirico:

In your letter dated February 13, 2004 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

You will be importing five pillows. Four samples were submitted. One sample, identified as Madagascar large, consists of a pillow form and cover. The cover is made from cotton twill woven fabric. One side contains applique work, embroidery and sequins with beads. The outer shell of the pillow form is made from polyester woven fabric. It is stuffed with polyester filler. The pillow measures approximately 18 inches square and features a zipper closure on the back.

The second sample, identified as Madagascar small, consists of a pillow form and cover. The cover is made from 100 percent cotton woven twill fabric. The front panel is printed and features embroidery and sequins and the edges are finished with a mini ball fringe. The back panel is solid in color. The pillow form is made from the same material as above. The pillow measures approximately 11 x 15 inches. It has a zipper closure on the back.

The third pillow is identified as Madagascar Toggle Chenille Pillow. A sample was not submitted. The outer shell will be made100 percent cotton woven fabric. It will be stuffed with polyester filler. All of the edges are sewn. This pillow will measure approximately 11 x 15 inches.

The fourth pillow, identified as Victoria, consists of a pillow form and cover. The cover is made from 100 percent cotton woven fabric. The cover contains embroidery and a corded piping edge. The outer shell of the form is made from polyester. It is stuffed with polyester filler. The pillow has a zipper on the back. The pillow measures approximately 18 inches square.

The last pillow is identified as Crochet Pillow. The outer shell is made from 100 percent cotton. The fabric is of a crocheted construction. It is stuffed with polyester filler. All of the edges are finished. The pillow measures approximately 18 inches square.

The applicable subheading for all of the pillows 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 rate of duty will be 5.3 percent ad valorem.

The pillows fall within textile category designation 369. Based upon international textile trade agreements products of India 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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