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HQ 088548

May 22, 1991

CLA-2 CO:R:C:T 088548 jlj


TARIFF NO.: 6302.31.2055

Mr. Tommy Lai, Second Secretary
Hong Kong Economic & Trade Office
British Embassy
1233 20th St., N. W., Suite 504
Washington, D. C. 20036

RE: Classification of pillowcovers; Heading 6302

Dear Mr. Lai:

In your letter of January 23, 1991, you requested a change of textile category for cotton pillowcovers imported from Hong Kong at the port of Seattle on Customs entries 335-0012198-4 and 335-0014402-8 on behalf of Pacific Coast Feather Co. Inc. (your cases HK 178/90 and HK 194/90). You submitted samples along with your request.


The merchandise at issue is 100 percent woven cotton pillow protectors, closed on three sides with a zippered closure at one end.

Customs at Seattle classified this merchandise under the provision for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: pillowcovers, in subheading 6302.31.2055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 369.

You contend that the correct classification is under the provisions for cotton pillowcases in subheadings 6302.31.2010 or 6302.31.2020, HTSUSA, textile category 360.


Is the instant merchandise classified as pillowcases in subheadings 6302.31.2010 or 6302.31.2020, HTSUSA, or as pillowcovers in subheading 6302.31.2055, HTSUSA? LAW AND ANALYSIS:

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

The classification of the sample product as bed linen of Heading 6302 is not in dispute. The issue arises at the statistical suffix level as to whether the merchandise is, by reason of the zippered closure, a pillowcover rather than a pillowcase.

A pillowcase has an opening at one end to facilitate removal of the pillow after use. A pillowcover has some form of opening with a closure (i.e., buttons, zippers, velcro-type fasteners, etc.) and is used to protect the pillow and to cover pillows when the ticking is damaged to prevent the stuffing from falling out.

The instant merchandise has a zippered end rather than an open end, therefore it was correctly classified as a pillowcover in subheading 6302.31.2055, HTSUSA.


The instant pillowcovers are classified in subheading 6302.31.2055, HTSUSA, in textile category 369.

The samples are being returned to your office as requested.


John Durant, Director
Commercial Rulings Division

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