The tariff classification of a decorative pillow from China.

NY A88207 October 18, 1996 CLA-2-94:RR:NC:TA:349 A88207 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Sandy M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a decorative pillow from China. Dear Ms. Rickert: In your letter dated September 25, 1996 you requested a classification ruling on behalf of Ltd Commodities. The instant sample is a decorative pillow. This pillow is comprised of an outershell made from 100 percent cotton woven fabric filled with 100 percent polyester. It measures approximately 12 inches square. The top portion of the pillow is covered with battenburg lace. The applicable subheading for the pillow 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 duty rate will be 5.9 percent ad valorem. The pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division