CLA-2-63:RR:NC:TA:349 K80237

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a pillow cover from India.

Dear Ms. Abustan:

In your letter dated October 29, 2003 you requested a classification ruling.

The instant sample, referred to as a pillow shell, is a pillow cover. The cover is made from 100 percent rayon woven fabric with a woven lining. The face of the cover contains applique work and embroidery . Three sides are sewn and the fourth has a zipper closure. The pillow cover measures 18 inches square.

The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other…other: of artificial fibers. The duty rate will be 3.5 percent ad valorem.

The pillow cover falls within category designation 666. Based upon international trade agreements products from India 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