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NY L80490




November 2, 2004

CLA-2-94:RR:NC:TA:349 L80490

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Trace Garrett
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403

RE: The tariff classification of a pillow from India.

Dear Mr. Garrett:

In your letter dated October 21, 2004 you requested a classification ruling.

The instant sample is a throw pillow. The face of pillow is made from woven sea grass backed with a woven fabric. A floral embroidered pattern goes through both layers. The back is made from 100 percent cotton woven fabric. The pillow is stuffed with a 100 percent polyester filler. The edges are finished with piping. The pillow measures approximately 15 inches square.

The applicable subheading for the throw 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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