The tariff classification of a decorative floor pillow from Portugal.

NY C80994 November 7, 1997 CLA-2-94:RR:NC:TA:349 C80994 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6307.90.9989 Mr. Jerry P. Wiskin Simons & Wiskin 90 West Street 10th Floor New York, NY 10006 RE: The tariff classification of a decorative floor pillow from Portugal. Dear Mr. Wiskin: In your letter dated October 21, 1997 you requested a tariff classification ruling on behalf of Wilderness Trading Co., Limited. You submitted a representive sample of an unstuffed pillow. The pillow will be made from 70 percent rayon and 30 percent polyester fabrics. The item will be stuffed with a polyester filler. It measures approximately 36 inches square. One side of the article is covered with an leopard design pile fabric. However, you indicate other designs will be used (i.e. brown cow, black cow, tiger, dalmatian). The reverse side of the pillow resembles suede fabric. A wide black vinyl piping cord is sewn along the edges. In your letter, you also indicate you may import this item as a pillow shell. The shell will be sewn on three sides with a partial opening on the fourth side. After importation the item will be stuffed. The submitted sample is being returned to you. The applicable subheading for the stuffed pillow 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 rate of duty will be 5.8 percent ad valorem. The applicable subheading for the unstuffed pillow shell will be 6307.90.9989, HTS, which provides for other made up articles... other: other, other. The rate of duty will be 7 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 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, Robert B. Swierupski Director, National Commodity Specialist Division