CLA-2 CO:R:C:T 956121 CC
Joseph Steinwinder, Jr.
4004 Adams Avenue
Gulfport, MS 39507-3901
RE: Modification of PC 892985; articles designated as pillow
shells are actually pillow covers, classifiable in
Heading 6304
Dear Mr. Steinwinder:
On December 20, 1993, Pre-entry classification (PC) 892985
was issued to you, classifying various articles, including "pillow
shells." We have had the occasion to review that determination and
find that classification of the pillow shells was in error.
FACTS:
In PC 892985 the articles designated as pillow shells were
classified under subheading 6307.90.9986 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A subsequent
examination of the "pillow shells" revealed that they are actually
finished pillow or cushion covers. These pillow covers are made
of wool fabric and have a zippered closure.
ISSUE:
What is the correct classification of the subject merchandise
under the 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 6304, HTSUSA, provides for other furnishing articles.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 865, cushion covers are
classifiable in Heading 6304. In addition, Customs has
consistently ruled that pillow or cushion covers are classifiable
in Heading 6304. (See e.g., Headquarters Ruling Letter (HRL)
953004 of February 24, 1993, and HRL 951903 of August 21, 1992.)
Consequently, the subject merchandise is classifiable in Heading
6304.
HOLDING:
The subject merchandise is classified under subheading
6304.99.6010, HTSUSA, which provides for other furnishing articles,
excluding those of heading 9404, other, not knitted or crocheted,
of other textile materials, other, other, of wool or fine animal
hair. The rate of duty is 6.4 percent ad valorem, and the textile
category is 469.
Pursuant to Section 177.9 of the Customs Regulations (19 CFR
177.9), PC 892985, dated December 20, 1993, is modified
accordingly.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division