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NY C80023

October 20, 1997

CLA-2-63:RR:NC:TA:349 C80023


TARIFF NO.: 6304.92.0000

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of a pillowsham from Mexico.

Dear Mr. Spano:

In your letter dated September 24, 1997 you requested a tariff classification ruling.

Style number 101 is a pillowsham made from 100 percent cotton woven fabric. The sham measures approximately 27 x 33 inches. A three inch wide self fabric trim is inserted along all four sides creating a picture frame effect. The back has an overlapping flap type closure which is used to accommodate the insertion of a pillow. The front and back of the sham are embroidered with a floral design.

The applicable tariff provision for the pillowsham will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general rate of duty will be 6.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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