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NY K86269




June 8, 2004
CLA-2-94:RR:NC:TA:349 K86269

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

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

RE: The tariff classification of pillows from China.

Dear Mr. Hoffacker:

In your letter dated May 20, 2004 you requested a classification ruling on behalf of K.B. Toys.

The instant samples, identified as item # 1009 “Snugeeze Flower” and item # 1005 “Snugeeze Heart”, are pillows. The outer shell of both items is made from man-made fiber knit fabric. They are filled with plastic beads. Item # 1009 is designed to resemble a daisy and measures approximately 14 inches in diameter. Item # 1005 is heart shaped and it measures approximately 10 x 15 inches.

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 textile 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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