NY a86128: The tariff classification of "Sleepia" pillow-mate from Korea.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86128

                         August 22, 1996

CLA-2-94:RR:NC:TP:349 A86128  

CATEGORY: Classification

TARIFF NO.: 9404.90.8040  

Mr. Jay K. Choi
Dynex International, Inc.
20595 SW.T.V. Highway
Suite 202-A
Aloha, OR  97006

RE:  The tariff classification of "Sleepia" pillow-mate from
     Korea.

Dear Mr. Choi:

     In your letter dated July 31, 1996 you requested a
classification ruling.  
     
     You submitted a sample of a "Sleepia" pillow-mate.  This
pillow-mate is comprised of an inner lining, an outer lining, a
filler and a separate outer cover.  The outer lining and the
outer cover are made of 100 percent cotton woven fabric.  The
inner lining is made of nylon fabric.  This pillow-mate contains
a ferrite magnet powder filler.  It measures approximately 12 x
17 inches and the outer cover measures approximately 17 x 28
inches.  The edges of the pillow-mate are capped with a thin
strip of self fabric.  Quilt stitching extends through the inner
and outer linings.  The outer cover wraps around and covers the
pillow-mate and it has a "VELCRO" type closure.  The pillow-mate
is placed on top of a pillow.  It acts as a cooling agent for the
head and neck during sleeping, allowing an individual to have a
sound and deep sleep.  The pillow-mate is not considered a pillow
or cushion.      

     The applicable subheading for the pillow-mate will be
9404.90.8040, 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: of cotton, not
containing any embroidery, lace, braid, edging, trimming, piping
exceeding 6.35 mm or applique work...other.  The duty rate will
be 4.9 percent ad valorem.

     
     The pillow-mate falls within textile category designation
369.  Based upon international textile trade agreements products
of Korea are subject to quota and the requirement of a visa.

     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.  Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes.  To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.

     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,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division