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NY L81376




December 15, 2004

CLA-2-94:RR:NC:TA:349 L81376

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

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

RE: The tariff classification of a pillow from China.

Dear Mr. Sirico:

In your letter dated November 22, 2004 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

The submitted sample is a pillow. The outer shell of the pillow is made from 86 percent polyester and 14 percent spandex knit fabric. It is filled with polystyrene beads. The pillow will measure 15 inches square or 17 inches in diameter. The front portion of the pillow is printed with a “Care Bear” character. The back of the pillow is solid. You note that the pillow will be available in various prints.

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.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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