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NY L80273




October 28, 2004

CLA-2-94:RR:NC:TA:349 L80273

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Keith Rourk
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a pillow from China.

Dear Mr. Rourk:

In your letter dated October 12, 2004 you requested a classification ruling.

The instant sample is a pillow. A tag affixed to the pillow refers to Item no. JHD-5970, Batman “Ride” 3D pillow. The outer shell is made from 100 percent polyester knit pile fabric. It is stuffed with a 100 percent polyester filler. The pillow measures approximately 14.5 inches long, 7.5 inches in width and 5.5 inches tall. The pillow is stylized to resemble a “Batman” car. The wheels on the car do not turn.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes, and pillows) fitted with springs 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. 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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