The tariff classification of pillow from China.

NY K86686 June 21, 2004 CLA-2-94:RR:NC:TA:349 K86686 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Maurine Cecil American Shipping Company Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of pillow from China. Dear Ms. Cecil: In your letter dated June 8, 2004 you requested a classification ruling on behalf of Yubisaki Pillow LLC. The submitted sample, referred to as a “yubisaki pillow”, is a pillow. The outer shell is made from 50 percent cotton and 50 percent polyester woven fabric. It is stuffed with polypropylene tubes and beads. The pillow measures approximately 13 x 20 inches. Please note, due to the fact that the shell of the pillow is to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The pillow will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillow may be subject to Customs and Border Protection’s laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs and Border Protection at that time. The applicable subheading for the 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 duty rate will be 6 percent ad valorem. Presently, the above subheading does not have a category assigned to it and items classified therein are not subject to visa or quota requirements. The designated 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division