CLA-2-94:RR:NC:TA:349 D80142
Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309
RE: The tariff classification of a buckwheat pillow from China.
Dear Mr. Rickert:
In your letter dated July 8, 1998 you requested a tariff classification
ruling on behalf of LTD Commodities Incorporated.
The instant merchandise, identified in your letter as the "JZP-Mikura
Pillow", is a pillow filled with natural buckwheat hulls. The outer cover of
the pillow is made from a 65 percent polyester and 35 percent cotton woven
fabric. It measures approximately 15 x 20 inches and all of the edges are sewn.
The pillow is being returned as requested.
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
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 textile category
designation and items classified therein are not subject to quota or visa
requirements.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division