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HQ 088340

January 4, 1990

CLA-2 CO:R:C:G 088340 CMR


TARIFF NO.: 6304.92.0000

Ms. Margaret Adams
Eastport Customs Brokers, Inc.
610 Thimble Shoals Boulevard
Suite 203A
Newport News, Virginia 23606

RE: Classification of cushion/pillow covers and pillow shams

Dear Ms. Adams:

This ruling is in response to your letter of July 20, 1990, on behalf of C & F Enterprises, Inc., regarding the classifica- tion of 100 percent cotton cushion/pillow covers which will be imported from the People's Republic of China. Samples of three styles were submitted. The following description is based on the report from the National Import Specialist who handles this merchandise. We have been unable to locate the samples which were misplaced while in Customs custody.


Style 7120 is a standard size pillow sham measuring 19 3/4 inches by 27 inches. It has a 2-inch scalloped ruffle framed by drawn work. The front panel has an embroidered floral design with drawn work. The back is composed of two overlapping panels forming a pocket to insert an over-sized pillow.

Style 8802 is a decorative pillow cover measuring 13 3/4 inches square with a 1 3/4 inch embroidered scalloped ruffle. The front panel has an embroidered floral design with drawn work. The back is composed of two over-lapping panels forming a pocket to insert a pillow.

Style 1664 is a decorative pillow cover measuring 15 inches by 15 1/2 inches with a ruffle composed of tatting. The front panel has an embroidered floral design with drawn work. The back panel has a zippered full width opening to insert a throw pillow.


Are the subject pillow covers and pillow sham classifiable as bed linen of heading 6302, HTSUSA, or as other furnishings articles of heading 6304, HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

According to the report received by this office from the National Import Specialist who deals with this merchandise, styles 8802 and 1664 are pillow covers which are of a kind used on decorative pillows placed on beds and furniture, and not of the kind used as bed linen. Therefore, these styles are classified as other furnishing articles of heading 6304, HTSUSA.

As to style 7120, Customs has previously ruled that pillow shams are classifiable as other furnishing articles, and not as bed linen, because they are decorative articles, as opposed to functional articles of bedding. See, HRL 087062 of 8/20/90.


Styles 8802, 1664 and 7120 are classifiable as other furnishing articles in subheading 6304.92.0000, HTSUSA, textile category 369, dutiable at 7.2 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

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

We regret the unavoidable delay in the issuance of this ruling. Should you have any questions regarding this decision, please contact this office.


John Durant, Director
Commercial Rulings Division

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