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NY D82343

October 5, 1998

CLA-2-94:RR:NC:TA:349 D82343


TARIFF NO.: 9404.90.2000; 6302.32.2020

Mr. Stephen J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, Massachusetts 02110

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

Dear Mr. Leahy:

In your letter dated September 18, 1998 you requested a classification ruling.

The submitted samples are a "Therapeutic Pillow" and a pillowcase. The pillow is comprised of two solid pieces of C-shaped foam attached together and a fitted quilted cover. The cover will be made from either 100 percent polyester or 65 percent polyester and 35 percent cotton woven fabric with a polyester filler. One side of the cover has a zipper closure. The pillowcase will be made in either 100 percent polyester, 100 percent nylon or 65 percent polyester and 35 percent cotton woven fabric. It is specifically designed to fit the pillow and features a slit opening along one side. Although the pillowcase is specifically designed to fit the pillow, the pillow and pillowcase are not a composite item.

You have indicated that the pillow and pillowcase will be imported packed together and that pillowcases may be imported separately. The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified. Explanatory Note X to GRI 3(b) to the HTSUSA, which constitutes the official interpretation of the tariff at the international level, provides, in part:

(X) For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In the instant case, when imported together the items qualify as a set within the meaning of GRI 3 because the items, the pillow and the pillowcase, are classifiable in different headings, will be used together and are packed for retail sale. The essential character of the set is imparted by the pillow. The applicable subheading for the pillow and pillowcase when imported together or the pillow if imported separately will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the pillowcase if imported separately will be 6302.32.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The duty rate will be 12.4 percent ad valorem.

The pillowcase falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa 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. 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.


Robert B. Swierupski

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