The tariff classification of a pillow from Taiwan.

NY G88243 March 28, 2001 CLA-2-63:RR:NC:TA:349 G88243 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Yasmin Batista Delias 435 Hudson Street New York, NY 10014 RE: The tariff classification of a pillow from Taiwan. Dear Ms. Batista: In your letter dated March 5, 2001 you requested a classification ruling. The submitted sample, Style #BTS01PW7, is referred to as a head roll pillow. The pillow is stylized to resemble a cat. The outer shell is stated to be made from 100 percent polyester knit pile fabric. It is stuffed with a solid cylindrical piece of plastic foam. One end of the pillow features a tail and the other is embroidered to resemble a cat’s face. Floppy legs are attached to the bottom portion of the outer shell. The pillow measures 16 inches long and 6 inches in diameter. The applicable subheading for the 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 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