CLA-2-94:OT:RR:NC:N3:349
Ms. Swapna Venkateswaran
Williams-Sonoma, Inc.
151 Union Street
Ice House One – 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a quilted pillow cover from China
Dear Ms. Venkateswaran:
In your letter dated September 30, 2008 you requested a classification ruling.
The instant sample, identified as “Pottery Barn Teen Alpine Quilted Case” SKU 6815757, is a quilted pillow cover. The quilted face of the cover consists of a 100 percent nylon (ripstop) woven fabric outer layer, a polyester fill and a lining fabric. The three layers are quilted together. An additional layer of ripstop fabric covers one-fourth of the quilted panel. A polyester webbing is appliquéd over the part where the overlaid fabric ends. The back of the pillow cover is made from a 100 percent polyester woven fabric. The cover is open on one end with European style side closure.
In your letter you suggest classification as a pillowcase under subheading 6302.32.1020, HTSUS. It is our opinion that the submitted item is not an article of bed linen under heading 6302, HTSUS. Bed linen is not usually quilted. The submitted catalog page shows a bed made up with standard bed linen (sheets and pillowcases) and this cover with a matching quilt. The submitted item is a decorative pillow cover rather than a bed linen. It is similar to the quilted covers in Headquarters Ruling Letters 966898 and 966899 and will be classified accordingly.
The applicable subheading for the quilted pillow cover will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), 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: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The pillow cover falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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