The tariff classification of a pillow from China.

NY G87624 March 20, 2001 CLA-2-94:RR:NC:TA:349 G87624 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a pillow from China. Dear Ms. Liu: In your letter dated February 19, 2001 you requested a classification ruling. The submitted sample, identified as Item #C12U-0168, is a pillow. The outer shell is made from 100 percent cotton woven corduroy fabric. The fabric is printed with a paisley pattern. The item is stuffed with a fiberfill. The pillow measures 11 inches square. One side of the pillow features a 6 x 7.5 inch clear plastic pocket with a hook and loop fastener, which you indicate will be used to contain a photo. As requested the sample is being returned. The applicable subheading for the pillow will be 9404.90.1000, 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 5.5 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 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, 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 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