The tariff classification of pillows from Indonesia.

NY 896548 April 20, 1994 CLA-2-94:S:N:N6:349 896548 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 9404.90.2000 Ms. Jennifer Kilis APNA Trading 2024 Arkwright St. Paul, Minnesota 55117 RE: The tariff classification of pillows from Indonesia. Dear Ms. Kilis: In your letter dated March 30, 1994 you requested a tariff classification ruling. You submitted a photograph of a child's pillow. The outer casing of the pillow will be made in either 100 percent cotton woven fabric or 100 percent polyester woven fabric. In your letter, you indicate the dimensions of the pillow as 4 inches by 15 inches and state that both versions of the pillow will be stuffed with a polyester fiber fill. The applicable subheading for the pillow with an outer casing of cotton will be 9404.90.1000, 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: of cotton. The rate of duty will be 6 percent ad valorem. The applicable subheading for the pillow with an outer casing of polyester 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 rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 9404.90.2000, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The pillow made with an outer casing of cotton falls within textile category designation 369. Based upon international trade agreements, products of Indonesia are subject to quota and visa requirements. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport