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HQ 956121

June 22, 1994

CLA-2 CO:R:C:T 956121 CC


TARIFF NO.: 6304.99.6010

Joseph Steinwinder, Jr.
4004 Adams Avenue
Gulfport, MS 39507-3901

RE: Modification of PC 892985; articles designated as pillow shells are actually pillow covers, classifiable in Heading 6304

Dear Mr. Steinwinder:

On December 20, 1993, Pre-entry classification (PC) 892985 was issued to you, classifying various articles, including "pillow shells." We have had the occasion to review that determination and find that classification of the pillow shells was in error.


In PC 892985 the articles designated as pillow shells were classified under subheading 6307.90.9986 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A subsequent examination of the "pillow shells" revealed that they are actually finished pillow or cushion covers. These pillow covers are made of wool fabric and have a zippered closure.


What is the correct classification of the subject merchandise under the HTSUSA?


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

Heading 6304, HTSUSA, provides for other furnishing articles. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 865, cushion covers are classifiable in Heading 6304. In addition, Customs has consistently ruled that pillow or cushion covers are classifiable in Heading 6304. (See e.g., Headquarters Ruling Letter (HRL) 953004 of February 24, 1993, and HRL 951903 of August 21, 1992.) Consequently, the subject merchandise is classifiable in Heading 6304.


The subject merchandise is classified under subheading 6304.99.6010, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, other, not knitted or crocheted, of other textile materials, other, other, of wool or fine animal hair. The rate of duty is 6.4 percent ad valorem, and the textile category is 469.

Pursuant to Section 177.9 of the Customs Regulations (19 CFR 177.9), PC 892985, dated December 20, 1993, is modified accordingly.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your 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 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 available for inspection at your local Customs office.


John Durant, Director

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