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NY L89376




January 4, 2006

CLA-2-94:RR:NC:N3:349 L89376

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Linda Lauro
Commonwealth Toy Co.
45 West 25th Street, 5th Floor
New York, NY 10010

RE: The tariff classification of pillows from China and Hong Kong.

Dear Ms. Lauro:

In your letter dated December 12, 2005 you requested a classification ruling.

The instant samples, identified as “CD Dozer” and “Betty Bye” ”Pillow People”, are pillows. The outer shell of the pillows is made from various man made fiber knit fabrics. Some of the fabrics are a pile and other fabrics are coated. They are both stuffed with polyester filler. The body of the “Pillow People” measures approximately 17.5 inches square. One side of the pillows is embroidered and appliquéd with facial features. They also feature stuffed pieces that resemble arms and legs.

The applicable subheading for the pillows 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 rate of duty 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/.

  Subheading 9404.90.2000, HTS, 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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