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NY L88764




January 26, 2006

CLA-2-94:RR:NC:N3:349 L88764

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of a decorative pillow from China.

Dear Ms. Lagay Kay:

In your letter dated January 11, 2006 you requested a classification ruling.

The submitted sample is a decorative pillow. The item is designed to resemble a handbag. It has a small zippered compartment and handles. The shell is made from woven and knit polyester fabrics. It is stuffed with polyester filler. The pillow measures approximately 9 x13 inches. The information provided by you substantiates that this item is specifically designed and sold as a decorative pillow.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Presently, the above subheading is not subject to visa or quota 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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