CLA-2-63:RR:NC:TA:352 D86049
Ms. Patsy Osborne
Ex-Cell Home Fashions, Inc.
P.O. Box 1879
One Excell Linde Drive
Goldsboro, NC 27533
RE: The tariff classification of pillow shells, a cushion shell
and a bed rest cover from China.
Dear Ms. Osborne:
In your letter dated December 16, 1998, you requested a
tariff classification ruling.
The samples submitted are pillow shells, a cushion shell and
a bed rest cover. The sample identified as "Sample A" is a
pillow shell made of 65 percent polyester/35 percent cotton woven
fabric with a checkerboard pattern design. It is sewn closed on
four sides except for an opening of approximately 5". Sewn
around the edges is a textile fringe. After importation into the
United States the shell will be stuffed with polyester fiber
filling. It measures approximately 17" x 17".
The samples identified as "Sample B" is a pillow shell and
"Sample C" is a cushion shell. Both are constructed of an
iridescent nylon woven fabric. They are sewn closed on four
sides except for an opening of approximately 5". A textile
piping is sewn around "Sample B's" edges. After importation into
the United States the shells will be stuffed with polyester fiber
filling. "Sample B" measures approximately 17" x 17" and "Sample
C" measures approximately 25" x 25".
The sample identified as "Sample D" is a bed rest cover made
of iridescent nylon woven fabric sewn into the shape of a bed
rest. It is sewn closed except for an opening of approximately
5". After importation into the United States the cover will be
stuffed with fiber filling.
The applicable subheading for the pillow shells, the cushion
shell and the bed rest cover will be 6307.90.9989, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other made up articles...Other. The rate of duty will be 7
percent ad valorem. In 1999 the rate of duty will remain
unchanged.
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 Alan
Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division