The tariff classification of a pillow/blanket combination from China.

NY L83515 April 22, 2005 CLA-2-94:RR:NC:N3:349 L83515 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Donna Van Den Broeke Kamino International Transport, Inc. 514 Eccles Ave. South San Francisco, CA 94080 RE: The tariff classification of a pillow/blanket combination from China. Dear Ms. Van Den Broeke: In your letter dated March 23, 2005 you requested a classification ruling on behalf of Zinus US LLC. The submitted sample, referred to as a “2 in 1 Pillow”, is a pillow/blanket combination. The item is comprised of two padded sections sewn to a blanket. The outer shell of the padded sections is made from knit pile fabric. The sections are filled with ¾ inch thick polyurethane foam. The 50 x 70 inch blanket is made from polyester knit fleece fabric. It has rounded corners and the edges are finished with an overlock stitch. There is a zipper around 3 sides of the padded sections. The edges of the pillow contain a knit fleece piping. When the blanket is folded, fitted between the two padded sections and zippered together, the item forms a 16 x 17 inch pillow. The pillow/blanket combination is a composite item. Unlike other pillow/blanket combinations this item actually contains padding. In this case neither the blanket nor pillow provide the essential character. Applying GRI 3(c), the pillow/blanket combination will be classified in the provision, which occurs last in numerical order, in this case “pillow”. The applicable subheading for the pillow/blanket combination 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. Presently, the above subheading is not assigned a category designation and items therein are not subject to quota or visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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