The tariff classification of a pillow from China.

NY I85616 September 12, 2002 CLA-2-94:RR:NC:TA:349 I85616 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillow from China. Dear Ms. Abustan: In your letter dated August 26, 2002 you requested a classification ruling. You submitted a sample of a pillow. The pillow will be made in two versions. The outer shell of the pillow in version 1 is made from 100 percent polyester fabric. It is stuffed with a polyester filler. The entire front portion of the pillow features an acrylic crocheted overlay. The outer shell of the pillow in version 2 is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The entire front portion of the pillow features a cotton crocheted overlay. As requested the sample is being returned. The applicable subheading for the pillow in version 1 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. The applicable subheading for the pillow in version 2 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 5.4 percent ad valorem. The pillow in version 2 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division