CLA-2 CO:R:C:T 953504 CC
F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006-3483
RE: Modification of HRL 084091; classification of pillow shams
Dear Mr. Lee:
In Headquarters Ruling Letter (HRL) 084091, dated June 9,
1989, we issued a ruling to you, on behalf of Max Kahn Curtain
Corp., classifying pillow shams in Heading 6302 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). We have
had the occasion to review this ruling and find that it is in
error.
FACTS:
The merchandise at issue, style numbers SH-682, SH-689 and
SH-1338, is pillow shams assembled in Haiti. Style number SH-
682 contains three quilted layers of fabric, an unquilted
backing, and a ruffle around all four edges. The top layer is
100 percent polyester woven fabric, the filling is 100 percent
fiberfill, and the backing is 100 percent polyester knit tricot.
The ruffle and sham backing are made from the same polyester
woven fabric as the top layer.
Style number SH-689 contains four quilted layers. The top
layer is 100 percent polyester raschel knit fabric. The lining
is 100 percent woven polyester, and the filling and backing are
the same as style number SH-682. The ruffle consists of two
layers, the same fabric as the lining underneath the raschel knit
which serves as the top layer.
Style number SH-1388 consists of three layers of fabric
quilted together with a sham backing and ruffle. The top layer
is composed of 52 percent polyester and 48 percent cotton woven
blend in a floral print. The filling and backing are of the same
fabric as style number SH-682. The sham backing and ruffle are
composed of 70 percent polyester and 30 percent cotton woven
fabric. The ruffle is folded to form a double ruffle and is
stitched to the seams of all four sides.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6302, HTSUSA, Heading 6304, HTSUSA, or Heading 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. Heading 6304, HTSUSA, provides
for other furnishing articles, excluding those of Heading 9404.
Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishing fitted with springs or stuffed or internally
fitted with any material.
We have ruled that pillow shams stuffed or internally fitted
with any material are classified in Heading 9404. HRL 084873 of
July 19, 1990. Consequently, the pillow shams at issue are
classifiable in Heading 9404.
HOLDING:
The merchandise at issue is classified under subheading
9404.90.9055, HTSUSA, which provides for 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, other, other, other, of
man-made fibers. The rate of duty is 14.5 percent, and the
textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your 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 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.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
HRL 084091 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should be considered a modification of
HRL 084091 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 084091 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
HRL 084091 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division