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NY B85558

June 12, 1997

CLA-2-63:RR:NC:TA:349 B85558


TARIFF NO.: 6304.99.6040

Ms. Estella Lopez-Baum
Tower Group International
2400 Marine Avenue
Redondo Beach, CA 90278-1103

RE: The tariff classification of a pillowsham from Ukraine.

Dear Ms. Lopez-Baum:

In your letter dated May 5, 1997, received by this office May 13, 1997, you requested a tariff classification ruling on behalf of ITA Corporation.

The item you refer to in your letter as a "Linen Flanged Pillow" is a pillowsham. This sham is constructed from 100 percent linen woven fabric and it measures approximately 21 inches square. Sewn into each edge is a contrasting colored flange creating a picture frame effect. On one side of the sham there is an overlapping flap opening with a single button closure.

In your letter you indicate that you believe the proper classification of the "Linen Flanged Pillow" is under subheading 6302.39.0030, HTS. You cite Headquarters Ruling Letter (HRL) 088548 dated May 22, 1991 which addressed the issue of pillowcovers. The merchandise on that ruling is different from the present item. The merchandise in the cited ruling has a zipper closure at one end and is used to protect the pillow and to cover pillows when the ticking is damaged, preventing the stuffing from falling out. That type of cover is considered a pillow protector and is classified within the bed linen heading. The instant item is placed on a pillow or cushion as a decorative accent. It is not considered bed linen.

The applicable subheading for the pillowsham will be 6304.99.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other... other: other. The rate of duty will be 5.4 percent ad valorem.

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.


Paul K. Schwartz
Chief, Textile & Apparel Branch

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