CLA-2 CO:R:C:G 087062 JS
Ms. Doreen Wai
Hong Kong Economic
and Trade Office
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Cotton Pillow Shams
Dear Ms. Wai:
This is in reference to your letter of April 19, 1990, on
behalf of Paper White, Ltd., requesting classification of cotton
cushion covers under the Harmonized Tariff Schedule of the United
States Annotated ("HTSUSA").
FACTS:
The merchandise at issue are two relatively small white
woven pillow shams; style no. 5210 is approximately 15 1/2 X 12
1/2 inches, and the documentation you provided states that it is
made of 60 percent linen and 40 percent cotton backing, with 100
percent cotton woven embroidery. We note that this is contrary
to the marking of the sample itself, which indicates a fabric
content of 55 percent cotton and 45 percent linen. There is a
sheer embroidered lining over the entire front, and the back has
an overlaid slit opening which accommodates the insertion of a
pillow.
Style no. 5211 is approximately 16 1/2 X 12 inches, and has
an envelope style structure, with a flap which folds over the
expanse of the pillow cover. This flap is also made of sheer
embroidered lining material and is secured in place with a ribbon
tie at the bottom. Information provided for this item also
states a fabric content of 60 percent linen and 40 percent cotton
whereas the sample itself is marked as containing 70 percent
cotton and 30 percent linen.
The samples will be returned to you under separate cover as
requested.
ISSUE:
What is the appropriate classification of woven pillow
shams under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Since there is a discrepancy between the importer's
documents and the submitted samples with respect to fabric
content of the merchandise, only the information derived from the
samples will control for purposes of classification.
Webster's New Riverside University Dictionary (1984),
defines sham as a decorative cover made to simulate an article of
household linen and used on top or in place of it, e.g. a pillow
sham. The fine embroidery and delicate material of these
articles is evidence of their intended use as decorative pillow
shams, rather than cushion covers. As such, they are properly
classifiable in heading 6304, HTSUSA.
HOLDING:
The merchandise at issue, style nos. 5210 and 5211, are both
classified under subheading 6304.92.0000, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404:
other: not knitted or crocheted, of cotton, textile category 369,
and dutiable at a rate of 7.2 percent ad valorem.
If, however, the importer's merchandise conforms to the
statements made in your submission, namely, that the subject
merchandise is made of 60 percent linen and 40 percent cotton,
then the appropriate classification would be subheading
6304.99.2035, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of other textile materials: other: of vegetable fibers (except
cotton), textile category 899, and dutiable at the rate of 12.8
percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, the importer should contact
the local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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 the importer check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service which is updated weekly and
is available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Operations Division