CLA-2-63:S:N:N6:349 884551
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
76 Broad Street
New York, NY 10004
RE: The tariff classification of a pillow cover and pillow shell
from China.
Dear Ms. Cumins:
In your letter dated April 1, 1993, on behalf of Town and
Country Linen you requested a tariff classification ruling.
The instant samples are a pillow cover and pillow shell.
The front portion of the pillow cover is a decorative floral
needlepoint made of 100 percent wool yarns. The back of the
cover is made of a 100 percent cotton velveteen-like fabric. All
four edges are sewn and piping is inserted along the seams. The
back features a zipper opening used to accommodate the insertion
of a cushion.
The pillow shell is made of 100 percent cotton woven fabric
and sewn onto the entire front portion is a piece of mesh made of
100 percent man-made fibers. The center of the mesh contains a
floral needlepoint made of
cotton yarns. Three edges are sewn and the fourth contains a
small opening which will be used to insert the stuffing after
importation.
The applicable subheading for the pillow cover will be
6304.99.6010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furnishing articles, excluding
those of heading 9404: other: not knitted or crocheted, of wool
or fine animal hair: other: other... of wool or fine animal hair.
The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the pillow shell will be
6307.90.8945, HTS, other made up articles, including dress
patterns: other: other: surgical towels; cotton towels of pile or
tufted construction; pillow shells, of cotton: shells for quilts,
eiderdowns, comforters and similar
articles of cotton... pillow shells, of cotton. The rate of duty
will be 7 percent ad valorem.
The pillow cover falls within textile category designation
469 and the pillow shell falls within category designation 369.
Based upon international trade agreements, products of China are
subject to visa and quota requirements.
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. 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.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport