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April 8, 1999

CLA-2-63:RR:NC:TA:349 D89352


TARIFF NO.: 6304.92.0000

Mr. Tim Ward
Ian Schrager Hotels
475 Tenth Avenue, Eleventh Floor
New York, NY 10018

RE: The tariff classification of a pillow sham from France

Dear Mr. Ward:

In your letter dated March 16, 1999 you requested a tariff classification ruling.

The submitted sample is a pillow sham. It is made from a 100 percent cotton woven fabric and measures approximately 26.5 x 31 inches. The sham is designed to fit a standard size pillow and has an overlapping flap closure on the back. The fabric on the face of the sham extends to form a flange or picture frame effect. The pillow sham features a row of fagoting along the inner edge of the flange.

The applicable subheading for the pillow sham 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 6.8 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 212-637-7078.


Robert B. Swierupski

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