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HQ 087062

August 20, 1990

CLA-2 CO:R:C:G 087062 JS


TARIFF NO.: 6304.92.0000

Ms. Doreen Wai
Hong Kong Economic and Trade Office
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036

RE: Cotton Pillow Shams

Dear Ms. Wai:

This is in reference to your letter of April 19, 1990, on behalf of Paper White, Ltd., requesting classification of cotton cushion covers under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").


The merchandise at issue are two relatively small white woven pillow shams; style no. 5210 is approximately 15 1/2 X 12 1/2 inches, and the documentation you provided states that it is made of 60 percent linen and 40 percent cotton backing, with 100 percent cotton woven embroidery. We note that this is contrary to the marking of the sample itself, which indicates a fabric content of 55 percent cotton and 45 percent linen. There is a sheer embroidered lining over the entire front, and the back has an overlaid slit opening which accommodates the insertion of a pillow.

Style no. 5211 is approximately 16 1/2 X 12 inches, and has an envelope style structure, with a flap which folds over the expanse of the pillow cover. This flap is also made of sheer embroidered lining material and is secured in place with a ribbon tie at the bottom. Information provided for this item also states a fabric content of 60 percent linen and 40 percent cotton whereas the sample itself is marked as containing 70 percent cotton and 30 percent linen.

The samples will be returned to you under separate cover as requested.


What is the appropriate classification of woven pillow shams under the HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Since there is a discrepancy between the importer's documents and the submitted samples with respect to fabric content of the merchandise, only the information derived from the samples will control for purposes of classification.

Webster's New Riverside University Dictionary (1984), defines sham as a decorative cover made to simulate an article of household linen and used on top or in place of it, e.g. a pillow sham. The fine embroidery and delicate material of these articles is evidence of their intended use as decorative pillow shams, rather than cushion covers. As such, they are properly classifiable in heading 6304, HTSUSA.


The merchandise at issue, style nos. 5210 and 5211, are both classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton, textile category 369, and dutiable at a rate of 7.2 percent ad valorem.

If, however, the importer's merchandise conforms to the statements made in your submission, namely, that the subject merchandise is made of 60 percent linen and 40 percent cotton, then the appropriate classification would be subheading 6304.99.2035, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton), textile category 899, and dutiable at the rate of 12.8 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category 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 the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at your local Customs office.


John Durant, Director
Commercial Operations Division

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