The tariff classification of pillow from China.

NY L87472 September 16, 2005 CLA-2-94:RR:NC:N3:349 L87472 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Robert Horowitz Sabtex Ltd. 800 D Central Boulevard Carlstadt, NJ 07072 RE: The tariff classification of pillow from China. Dear Mr. Horowitz: In your letter dated August 31, 2005 you requested a classification ruling. The submitted sample is a pillow. The instant pillow is shaped and printed to resemble a baseball. The outer shell is made from 88 percent polyester and 12 percent spandex knit fabric. It is filled with polystyrene beads. The pillow measures approximately 9.5 inches in diameter. The applicable subheading for the pillow 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 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.       Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified 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