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F85855 F8 Ruling Active

The tariff classification of a moon pillow from Taiwan

Issued May 2, 2000 by U.S. Customs and Border Protection.

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F8 F85855 (May 2, 2000)

Tariff classification

HTS codes: 9404.90.2000

Headings: 9404

Product description

The submitted sample, Style number 54025, is referred to as the "Moon Pillow". This item has an outer shell made from a 100 percent polyester knit fleece fabric. The pillow is stuffed with polyester fiber. It is in the shape of a crescent moon and measures approximately 17 inches in length and 8 inches across the center.

CBP rationale

The applicable subheading for the "Moon Pillow" will be 9404.90.2000, Harmonized Tariff Schedule of the United States (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.

Full text

NY F85855 May 2, 2000 CLA-2-94:RR:NC:TA:349 F85855 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Rabia Tewari Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a moon pillow from Taiwan Dear Ms. Tewari: In your letter dated April 11, 2000 you requested a classification ruling. The submitted sample, Style number 54025, is referred to as the "Moon Pillow". This item has an outer shell made from a 100 percent polyester knit fleece fabric. The pillow is stuffed with polyester fiber. It is in the shape of a crescent moon and measures approximately 17 inches in length and 8 inches across the center. The applicable subheading for the "Moon Pillow" will be 9404.90.2000, Harmonized Tariff Schedule of the United States (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 rate of duty 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 quota or visa requirements 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

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