The tariff classification of a pillow from China.

NY E85022 August 5, 1999 CLA-2-63:RR:NC:TA:352 E85022 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a pillow from China. Dear Ms. Balice: In your letter dated July 21, 1999, you requested a tariff classification ruling. The sample submitted is a pillow, style number 48776. It is made of 75 percent acrylic/25 percent polyester pile fabric sewn to resemble a flower with open petals. The article is stuffed with 100 percent polyester fiber filling. The applicable subheading for the pillow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division