The tariff classification of a pillow from Taiwan.

NY B84684 May 1, 1997 CLA-2-39:RR:NC:2:224 B84684 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Anne Mason Lillian Vernon Corp. 543 Main St. New Rochelle NY 10801 RE: The tariff classification of a pillow from Taiwan. Dear Ms. Mason: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 23, 1997 DESCRIPTION OF MERCHANDISE : SKU#487U, a U-shaped pillow consisting of an inflatable plastic pillow block with a polyester fleece cover with zipper closure. HTS PROVISION : Pneumatic mattresses and other inflatable articles, not elsewhere specified or included HTS SUBHEADING : 3926.90.7500 RATE OF DUTY : 4.2 percent ad valorem This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Tom McKenna at 212-466-5475 Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division