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March 1, 1999

CLA-2-94:RR:NC:TA:349 D87705


TARIFF NO.: 6307.90.8945; 6304.92.0000

Mr. Sheldon Stone
ETA Import & Export, Ltd.
1 Cross Island Plaza-3rd Floor
Jamaica, New York 11422

RE: The tariff classification of pillow shells and pillow covers from India.

Dear Mr. Stone:

In your letter dated February 4, 1999 you requested a classification ruling on behalf of Max Kahn Curtain Corp.

You have submitted representative samples of pillow shells and pillow covers. The samples are made from various blends of fibers including cotton and polyester, however, you have stated that all of these items will be made from 100 percent cotton fabrics. The pillow shells are comprised of two pieces of fabric sewn together along three sides with a 6 inch unfinished opening on the fourth. They all measure approximately 17 inches. After importation the shells will be stuffed and sewn closed.

Two pillow covers are made from a floral printed fabric and the others are a solid color. The edges of two pillow covers are finished with piping . One cover features a zipper closure along one edge. The other covers feature a hook and loop closure along one edge. You have indicated that all covers will have zipper closures. All the pillow covers measure approximately 17 inches square.

The applicable subheading for the pillow shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted constructions; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cottonĀ pillow shells, of cotton. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillow covers, will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The pillow shells and pillow covers 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 212-637-7078.


Robert B. Swierupski

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