CLA-2-94:RR:NC:TA:349 G87701
Ms. Susan Loades
Aloyd Forwarding Co., Inc.
149-09 183rd Street
Springfield Gardens, NY 11413
RE: The tariff classification of pillows and a throw from China.
Dear Ms. Loades:
In your letter dated March 13, 2001 you requested a classification ruling on behalf of Brandon Thomas Ltd.
You submitted three items. Style# 3091 consists of a pillow form with a cover. The outer shell of the pillow form is made from a man-made fiber woven fabric. It is stuffed a polyester fiberfill. The cover is made from leather and it features a zipper opening on the back. The item measures approximately 18 inches square.
Style# 3092 is a pillow. The outer shell is made from 100 percent polyester knit pile fabric. It is stuffed with a polyester fiberfill. It measures approximately 21 inches square.
Style# 3093 is a throw. The face of this throw is made from polyester knit pile fabric. The back is made from a polyester woven fabric. The front fabric features a multi colored pattern and the back is solid white. All of the edges are sewn. The throw measures approximately 55 x 58 inches.
The applicable subheading for Style nos. 3091 and 3092 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 Style no. 3093 will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-made fibers. The duty rate will be 7.5 percent ad valorem.
The throw falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
Presently, the subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein 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 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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division