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NY M84759




July 20, 2006

CLA-2-94:RR:NC:TA:349 M84759

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Jean-Bernard Lanteri
Quadranz
14, rue Paul Déroulède
06000 Nice, FRANCE

RE: The tariff classification of a pillow from France.

Dear Mr. Lanteri:

In your letter dated May 24, 2006, received by this office on June 29, 2006, you requested a classification ruling.

You submitted a sample of a pillow. It is made from a molded latex foam and measures approximately 16 x 25 inches. The anatomic pillow has an elongated C-shaped cut out in one of the long sides. It will be imported with two jersey pillowcases. The submitted sample is enclosed in two specially shaped pillow covers. They are sized to fit the pillow and conform to the C-shaped indentation. The covers, which are made from 100 percent cotton knit fabric, have a zippered opening along the full length of the side opposite the indentation. These covers are not considered pillowcases for tariff purposes. The latex pillow and the two specially designed covers are considered a composite good. You note that the latex pillow is made in Belgium while the covers are made in Italy.

The applicable subheading for the pillow and covers 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/.

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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