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 > 1997 NY Rulings > NY A89133 - NY A89210 > NY A89193

Previous Ruling Next Ruling
NY A89193

November 14, 1996

CLA-2-63:RR:NC:TA:349 A89193


TARIFF NO.: 6304.92.0000; 6307.90.8945

Ms. Sue Boucher
Park Imports
P.O. Box 10038(27532)
Goldsboro, North Carolina 27534

RE: The tariff classification of pillowcovers and an unfinished cushion from India.

Dear Ms. Boucher:

In your letter dated October 23, 1996 you requested a classification ruling.

You provided information on four pillowcovers and a chair pad. The pillowcovers will be made from 100 percent cotton woven fabric and vary in size from 11-1/2 x 12 inches to 15-1/2 inches square. As stated in your letter one cover has a 3/4 inch wooden button closure and another contains a 4-1/2 flap closure with three 1 inch wooden buttons. The other two covers have a nylon zipper closure.

The 18 x 19 inch chair pad shell will be made from 100 percent cotton woven fabric. It has four tufts and two 11 inch ties used to attach the item to a chair. This shell will be filled and sewn in the United States.

The applicable subheading for the pillowcovers will be 6302.92.0000, 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 cotton. The duty rate will be 7 percent ad valorem.

The applicable subheading for the shell will be 6307.90.8945, HTS, which provides for 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 is 7 percent ad valorem.

The pillowcovers and pillowshell fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to 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: