United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A83312 - NY A83403 > NY A83328

Previous Ruling Next Ruling
NY A83328

May 31, 1996

CLA-2-94:RR:NC:TP:349 A83328


TARIFF NO.: 9404.90.9555

Ms. Susan Carkeet
Priority One Brokers, Inc.
3419 Trentwood Blvd.
Orlando, Florida 32812

RE: The tariff classification of a quilted pillowsham from India.

Dear Ms. Carkeet:

In your letter dated April 29, 1996 received by this office on May 6, 1996 you requested a classification ruling on behalf of Ganesh International.

The submitted sample is a quilted pillowsham. The outershell of the sham is made of a woven blend of 50 percent cotton and 50 percent polyester and it contains a 100 percent polyester filler. There is a four inch ruffle sewn around the edges of the sham. It measures approximately 20 x 27 inches, exclusive of the ruffle, and is designed to fit a standard size pillow. The back has an overlapping flap type closure which is used to accommodate the insertion of a pillow. Since the pillowsham is to be constructed of a 50/50 blend of fibers, it is to classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as , visa and quota requirements. The pillowsham may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the pillowsham will be 9404.90.9555, Harmonized Tariff Schedule of the United States (HTS), 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: other... of man-made fibers. The duty rate will be 13.1 percent ad valorem.

The pillowsham falls within textile category designation 666. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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 212-466-5854.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: