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NY N012108




June 28, 2007

CLA-2-25:RR:NC:N2:236

CATEGORY: CLASSIFICATION

TARIFF NO.: 2501.00.0000; 6307.90.9889; 6304.92.0000

Ms. Irene Chan
T.H. Kelly Int’l Inc.
813 W. Arbor Vitae Street
2nd Floor
Inglewood, Ca 90301

RE: The tariff classification of Saleya relaxation Pillows from China

Dear Ms. Chan:

In your letter dated May 18 2007 you requested a classification ruling.

The two samples supplied consist of a small rectangular cotton pillow cover and a u shaped cotton pillow cover filled with natural rock salt, crushed lavender, rose or lemon petals.

In your letter you suggest the classification of 9404.90. The sample Saleya relaxation pillows that you provided are not used for supporting the head and neck and do not provide any cushioning. The primary use of the Saleya relaxation pillows are for heat/ aroma therapy and to promote muscle relaxation. You state in your letter that the rock salt pillows should be heated in the microwave. The essential character of your product is imparted by the rock salt.

The applicable subheading for the rectangular and u shape rock salt, petal filled pillows will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water. The duty rate will be free.

When importing the rock salt, rectangular pillow cover and u shaped pillow cover separately the following classifications would apply.

The applicable subheading for the importation of the rock salt will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water. The duty rate will be free.

The applicable subheading for the rectangular pillow cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the u shape cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles. other, not knitted or crocheted, of cotton. The duty rate will be 6.3 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 u shape cover when imported separately falls within textile category 369. 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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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