CLA-2-94:RR:NC:TA:349 H81497
Mr. Andrew Tsai
Beijing Trade Exchange, Inc.
701 E Street, SE
Washington, D.C. 20003
RE: The tariff classification of a husband pillow from China
Dear Mr. Tsai:
In your letter dated May 21, 2001 you requested a classification ruling.
The submitted sample, referred to as a plush animal husband chair, is considered a cushion. The sample is representative of the size and shape of the items that will be imported. The cushion, which is also known as a bedrest, measures approximately 20 x 20 inches with 10-inch arm extensions. The outer shell of the cushion will be primarily made from a plush polyester fabric. The cushions will be styled to represent a bear, panda, tiger and gorilla. They will be imported in stuffed and not stuffed versions. The stuffed cushions will be filled with a polyester fiberfill. The other version will consist of the unfinished shell of the cushion. After importation, the shell will be stuffed through a small unfinished opening and sewn closed. The sample will be returned as requested.
The applicable subheading for the stuffed cushion 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.
The applicable subheading for the unfilled cushion shell will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other…other: other. The duty rate will be 7 percent ad valorem.
The above subheadings are 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