The tariff classification of a pillow from China.

NY F85589 May 9, 2000 CLA-2-94:RR:NC:TA:349 F85589 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Linda D’ Antoni Sino U.S. Inc. 225 Fifth Ave., Ste. 123 New York, NY 10010 RE: The tariff classification of a pillow from China. Dear Ms. D’ Antoni: In your letter dated April 17, 2000 you requested a classification ruling. The subject merchandise is an 18-inch square pillow. The pillow consists of a cover with a removable pillow form. The pillow form is made from a 100 percent polyester non woven fabric stuffed with a polyester filler. The cover is made from 100 percent polyester woven fabric. One side is a velvet like fabric with a fern design. The other side is a satin fabric. The cover has a zipper closure and tassels at each corner. As requested the sample is being returned to you. The applicable subheading for the pillow will be 9404.90.2000, HTS, 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. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to the requirement of quota or visa. Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division