The tariff classification of pillows from China.

NY G87763 March 13, 2001 CLA-2-94:RR:NC:TA:349 G87763 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Rodney Ralston Trans-Border Customs Services, Inc. P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of pillows from China. Dear Mr. Ralston: In your letter dated February 16, 2001 you requested a tariff classification ruling on behalf of Ecorite. The submitted samples are a neck pillow and a back pillow. The items consist of a pillow form and a cover. The shell of both pillow forms is made from cotton woven fabric and they are filled with buckwheat hulls. The covers on both items are made from 100 percent polyester knit pile fabric. The neck pillow is tubular in shape and has an indentation in the center that conforms to the neck. The back pillow is rectangular in shape and features a strap used to secure the item to a chair. Both covers have a hook and loop closure. As requested the samples are being returned. The applicable subheading for the neck and back pillows 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 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