CLA-2-94:RR:NC:N3:349 L87295
Mr. Troy D. Crago
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of pillows from China.
Dear Mr. Crago:
In your letter dated September 7, 2005 you requested a classification ruling.
The submitted two samples, referred to as item number W072BA01163, are pillows. The outer shell is made from polyester knit fleece fabric. The pillows are stuffed with a polyester fiberfill. They measure approximately 10 x 14 inches. One pillow depicts a Santa Claus head and the other the head of a snowman. One end of the pillow has a textile loop. Although they present a decorative appearance, these two items are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support.
The applicable subheading for the pillows 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 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 quota or visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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,
National Commodity
Specialist Division