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NY L81780




January 19, 2005

CLA-2-94:RR:NC:TA:349 L81780

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 4202.92.3031; 4202.92.1500; 4202.92.3010

Mr. Warren Apel c/o Mr. Ian Hagan
542 North Sycamore Ave.
Los Angeles, CA 90036

RE: The tariff classification of pillows and sari sack from India.

Dear Mr. Apel:

In your letter dated December 12, 2004 you requested a classification ruling on behalf of Shanti Shop.

You will be importing a yoga pillow (Item #16), foot pillow (item #17) and sari sack (item #18). Photographs of the items were included with your request. The yoga pillow is comprised of a textile cover and a pillow form. The cover will be made from either 100 percent cotton or 70 percent cotton and 30 percent linen fabric. The cover features a zipper closure. The outer shell of the form is made from cotton woven fabric. It is filled with cotton. The circular pillow will measure 10 inches in diameter and is approximately 3 inches thick. The foot pillow will measure 9.5 x 11 inches. It is constructed from the same fabrics as the yoga pillow. This pillow contains quilt stitching.

The item, described as sari sack, is a drawstring travel bag designed to contain personal effects during travel. The sack will be made from rayon, nylon, viscose, cotton or silk fabric. The sack will measure 14 inches square and it may be decorated with embroidery or sequins. You state that the sari sack will also be made from a combination of materials. Without a component breakdown of the materials this office is unable to address that issue.

The applicable subheading for the yoga pillow and foot pillow 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 duty rate will be 5.3 percent ad valorem.

The applicable subheading for the sari sacks made from 100 percent or chief weight rayon, nylon or viscose fabric will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.

The applicable subheading for the sari sacks made from 100 percent or chief weight cotton fabric will be 4202.92.1500, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the sari sacks made from 100 percent or chief weight silk fabric will be 4202.92.3010, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materialscontaining 85 percent or more by weight of silk or silk waste. The duty rate will be 17.6 percent ad valorem

The yoga pillow, foot pillow and cotton sari sack fall within textile category designation 369. The rayon, nylon and viscose sari sacks fall within textile category designation 670. 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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