The tariff classification of a pillow from China.

NY J89658 October 23, 2003 CLA-2-94:RR:NC:TA:349 J89658 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Brian J. White Williams-Sonoma, Inc. 3250 Van Ness Avenue San Francisco, CA 94109 RE: The tariff classification of a pillow from China. Dear Mr. White: In your letter dated September 29, 2003 you requested a classification ruling. The submitted item, referred to as “Life Saver Pillows”, is a pillow. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The pillow is designed to resemble a life saving ring found on a boat. It measures 11 inches in diameter with a center cutout hole that measures approximately 3 inches in diameter. In your letter you suggest classification of the “Life Saver Pillows” under subheading 9503.90.0080, HTS., as a toy. The instant item is a novelty pillow and is not considered a toy or a model. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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