CLA-2-39:RR:NC:SP:221 L82093
Mr. Haruna Shiratori
Toray Marketing & Sales (America), Inc.
461 Fifth Avenue, 9th Floor
New York, NY 10017
RE: The tariff classification of an imitation leather pillowcase from Korea.
Dear Mr. Shiratori:
In your letter dated January 28, 2005, you requested a tariff classification ruling.
The sample submitted with your request is described as a Bonanza Pillowcase of PVC coated fabric on a poly/cotton base. The pillowcase is made from cellular polyvinyl chloride (PVC) plastic sheeting backed with a uniformly dyed plain woven polyester/cotton textile fabric for mere reinforcement. Material of this construction is classified in chapter 39 for tariff purposes. The sheeting has a simulated alligator-type grain formed by printing flock in a pattern on the top surface. The pillowcase measures approximately 18 inches square and has piping around the seams and a zipper opening on one side for insertion of a throw pillow.
The applicable subheading for the imitation leather pillowcase will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other. The rate of duty will be 3.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division