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NY 854976

CLA-2-63:S:N:N3H:349 854976


TARIFF NO.: 6304.92.0000

Mr. George Potts
J.W. Hampton, Jr. & Co. Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of pillowcovers from India.

Dear Mr. Potts:

In your letter dated August 1, 1990, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

You describe the submitted samples style no. KW-2 and style no. FS-713 as pillow shams; however, the items are decorative pillow covers to be used on the floor, a chair or a couch, etc. and not used for bedding. These pillow covers are constructed of 90% cotton/10% rayon woven fabric. The front cover and the back cover are seamed together on four sides and there is a zipper closure on the back. Style No. KW-5 has a floral applique design on the front cover and it measures approximately 15 7/16 inches squared. Style no. FS-713 has a floral applique design on the front cover with metallic yarn and it measures approximately 15 1/4 inches squared. The samples are being returned.

The applicable subheading for pillow covers will be 6304.92.0000, 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 rate of duty will be 7.2 percent ad valorem.

The pillow covers fall within textile category designation 369. Based upon international textile trade agreements, products of India are subject visa and quota restraints.

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.

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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