The tariff classification of a pillow form from India.

NY G86732 February 15, 2001 CLA-2-94:RR:NC:TA:349 G86732 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillow form from India. Dear Ms. Abustan: In your letter dated January 29, 2000 you requested a classification ruling. The instant sample is a pillow form. The shell is made from a man-made fiber non-woven fabric. It is stuffed with a 100 percent polyester filler. The pillow form measures 18 inches square. As requested the sample is being returned. The applicable subheading for the pillow form 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 duty rate will be 6 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division