CLA-2-94:RR:NC:TA:349 H80813
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309
RE: The tariff classification of a pillow from China.
Dear Ms. Dorfman:
In your letter dated April 10, 2001 you requested a classification ruling on behalf of LTD Commodities Inc.
The submitted sample, described as “Sports Balls Pillow”, is a pillow stylized to depict a soccer ball. The outer shell is made from polyester knit pile fabric. It is stuffed with a polyester filler. The pillow measures 14.5 inches in diameter and 3-3.5 inches in thickness. You also submitted a page from a catalog indicating that other versions of the pillow will include a baseball, basketball and football. The football will measure 12.5 x 20.5 inches and the baseball and basketball will measure 14.5 inches in diameter. All of the pillows appear to be the same thickness as the soccer ball pillow. As requested the sample is being returned.
The applicable subheading for the pillows 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, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota 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 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