The tariff classification of a pillow from China.

NY I81697 June 12, 2002 CLA-2-94:RR:NC:TA: 349 I81697 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Benita Lee Accord Custom Services 360 N. Sepulveda Blvd., Suite 1070 El Segundo, CA 90245 RE: The tariff classification of a pillow from China. Dear Ms. Lee: In your letter dated May 16, 2002 you requested a classification ruling on behalf of A Starr Corp. The submitted sample is a pillow. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with 100 percent goose feathers. All of the edges are hemmed. The pillow measures approximately 19 inches square. As requested the sample is being returned. The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem. The pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division