CLA-2-94:RR:NC:TA:349 K87246
Mrs. Kwan Mutto
KTM Customs Broker
1110 N.W. 14th Street
Grand Prairie, TX 75050
RE: The tariff classification of a quilted pillow cover from China.
Dear Mrs. Mutto:
In your letter dated June 21, 2004 you requested a classification ruling on behalf of Standard Fiber Inc.
The submitted sample is a quilted pillow cover. The cover is comprised of three layers. The outer layer is made from polyester woven fabric. The middle layer is made from a non-woven polyester batting. The last layer is made from a polyester non-woven fabric. Quilt stitching extends through all three layers. The edges are finished with a 5 mm piping cord. One end of the cover features a zipper closure. The cover will be available in standard, queen, king and jumbo sizes. The instant cover measures approximately 20 x 28 inches. You indicate that it is to be used over a pillow to provide an elegant appearance and additional comfort.
The applicable subheading for the quilted cover will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; 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… with outer shell of man-made fibers. The duty rate will be 7.3 percent ad valorem.
The quilted cover falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division