CLA-2-63:RR:NC:TA:349 J81183
Ms. Leigh Emrick
US JHI Corporation
2224 Evergreen Rd., Suite #2
Middleton, WI 53563
RE: The tariff classification of a pillow shell from China.
Dear Ms. Emrick:
In your letter dated February 7, 2003 you requested a classification ruling.
You submitted a sample of a pillow shell that you also refer to as a pillow skin. The shell will be made from either 100 percent cotton woven fabric or 60 percent polyester and 40 percent cotton woven fabric. It is sewn on three sides and unfinished on the fourth. One side features a patchwork design. The pillow shell measures approximately 11 inches square. After importation the shell will be stuffed and sewn closed.
The applicable subheading for the 100 percent cotton pillow shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 applicable subheading for the 60 percent polyester and 40 percent cotton pillow shell will be 6307.90.9889, HTS, which provides for other made up articles…other, other: other. The duty rate will be 7 percent ad valorem.
The cotton pillow shell falls within textile category designation 369. The chief weight polyester pillow shell falls within a subheading that is not assigned a textile category number. 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 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. 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