The tariff classification of a pillow rest from China

NY K85302 May 4, 2004 CLA-2-94:RR:NC:TA:349 K85302 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. William Stringfield William M. Stringfield Co. 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of a pillow rest from China Dear Mr. Stringfield: In your letter dated April 19, 2004 you requested a classification ruling on behalf of Pacific Rim Agencies. The merchandise at issue, style no. F25840, is a pillow rest. The pillow rest consists of a cover and pillow rest form. The outer shell of the form is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with polyester fiberfill. The pillow cover is made from 100 percent cotton knit fabric. The cover is contoured to fit the pillow rest. One end features an elasticized opening. The applicable subheading for the pillow rest 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 restrictions. 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