CLA-2-63:K:TC:B7 H01 F88424

Mr. Robert Horowitz
Stutz-Horowitz Co., Inc.
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a neck pillow cover from China

Dear Mr. Horowitz:

In your letter dated June 12, 2000 you requested a tariff classification ruling.

The submitted sample is a 100% polyester fleece knit cover for a neck pillow. The cover is crescent shaped and has a zipper partially across one side through which the pillow would be inserted.

The applicable subheading for the neck pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knittedā€¦: of man-made fibers. The rate of duty will be 8.1% ad valorem.

The neck pillow cover falls within textile category designation 666. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

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.

Sincerely,

Susan T. Mitchell
Area Director
JFK Airport