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NY N004826




January 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Cagda Celikbilke
Zorlu USA, Inc.
295 Fifth Avenue, Suite 503
New York, NY 10016

RE: The tariff classification of a pillow from China

Dear Mr. Celikbilek:

In your letter dated December 14, 2006 you requested a classification ruling.

The submitted sample is a decorative pillow. The pillow is comprised of a pillow form and cover. The woven outer cover, containing inlaid chenille yarns, is made from 50 percent polyester, 40 percent cotton and 10 percent acrylic. Three sides are finished and there is a zipper closure along the fourth. The woven shell of the pillow form is filled with 95 percent feather and 5 percent down. The pillow measures 20 inches square. The cover and pillow form are considered a composite article.

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, subheading 9404.90.2000 is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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