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NY N009426




April 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Suszanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of pillows and neck support cushion from China

Dear Ms. Kay:

In your letter dated April 5, 2007 you requested a classification ruling.

You submitted four pillows and a neck support cushion. The outer shell of the first pillow, referred to as “Stuffed Homer Simpson Head”, is made from 86 percent polyester and 14 percent spandex. It is stuffed with 100 percent polystyrene foam beads. The pillow measures approximately 7.5 x 15 inches. It is stylized and printed to resemble to head of the character Homer Simpson.

The outer shell of the second pillow, referred to as “Stuffed Elmo Face”, is made from 100 percent polyester knit pile fabric. It stuffed with a 100 percent polyester filler and it measures 13 inches in diameter.

The outer shell of the third pillow, referred to as “Stuffed Diego Pillow”, is made from 100 percent polyester knit fabric. It is stuffed with a polyester filler and it measures approximately 13 inches square. The face of the pillow is embroidered with the words “Go Diego, Go” and it also features stuffed arms.

The outer shell of the fourth pillow “Stuffed Dora Pillow” is made from 100 percent knit pile polyester fabric. It is stuffed with a polyester filler. The pillow measures approximately 13 inches square. The face of the pillow features embroidery and woven fabric appliqués. Affixed to one edge of the pillow is a stuffed head depicting a monkey. The back of the pillow is embroidered with the word “Dora” and it also contains the silhouette and stuffed tail of a monkey.

The neck support cushion is made from 86 percent polyester and 14 percent spandex knit fabric. It is stuffed with 100 percent polystyrene foam beads. The fabric is printed with a Sponge Bob character design. The cushion is tubular in shape and is placed around a child's neck in order to support the child's head and neck during traveling while the child is napping.

The applicable subheading for the pillows and neck support cushion 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 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 above subheading 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. 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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