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NY N006828




March 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Jeff Morse
Keeco, LLC
5000 Shoreline Ct.
South San Francisco, CA 94080

RE: The tariff classification of a pillow from China

Dear Mr. Hoffacker:

In your letter dated February 9, 2007 you requested a classification ruling.

You will be importing a decorative pillow referred to as “Furry Friends”. Photographs of the pillow were submitted with your request. The outer shell of the rectangular shaped pillow consists of a suede like fabric. The fabric will be made from either 100 percent cotton or 100 percent polyester fabric. It is stuffed with polyester filler. You indicate that the pillow measures 12 x 18 inches. The center portion of one side contains a stuffed dog head, which includes sewn on eyes, ears, nose and a tongue. On the opposite side is an attached stuffed tail. It does not contain any limbs, claws or paws. The pillow has two ”hook and loop” strips on opposite sides used to fold the pillow in half.

The applicable subheading for the cotton pillow will be 9404.90.1000, 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: of cotton. The rate of duty will be 5.3 percent ad valorem.

 The applicable subheading for the polyester pillow will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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/.

The cotton pillow falls within textile category 369. Subheading 9404.90.2000, HTSUS 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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