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NY 884551

April 30, 1993

CLA-2-63:S:N:N6:349 884551


TARIFF NO.: 6304.99.6010; 6307.90.8945

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 76 Broad Street
New York, NY 10004

RE: The tariff classification of a pillow cover and pillow shell from China.

Dear Ms. Cumins:

In your letter dated April 1, 1993, on behalf of Town and Country Linen you requested a tariff classification ruling.

The instant samples are a pillow cover and pillow shell. The front portion of the pillow cover is a decorative floral needlepoint made of 100 percent wool yarns. The back of the cover is made of a 100 percent cotton velveteen-like fabric. All four edges are sewn and piping is inserted along the seams. The back features a zipper opening used to accommodate the insertion of a cushion.

The pillow shell is made of 100 percent cotton woven fabric and sewn onto the entire front portion is a piece of mesh made of 100 percent man-made fibers. The center of the mesh contains a floral needlepoint made of cotton yarns. Three edges are sewn and the fourth contains a small opening which will be used to insert the stuffing after importation.

The applicable subheading for the pillow cover will be 6304.99.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of wool or fine animal hair: other: other... of wool or fine animal hair. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the pillow shell will be 6307.90.8945, HTS, other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton: shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The rate of duty will be 7 percent ad valorem.

The pillow cover falls within textile category designation 469 and the pillow shell falls within category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements.

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. 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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