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June 16, 1999

CLA-2-63:RR:NC:TA:349 E82366

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8995; 6307.90.9989; 6302.31.5040; 6302.39.0030; 6307.90.8945; 6307.90.9989

Mr. Karl F. Krueger
AEI Customs Brokerage Services
P.O. Box 5129
Southfield, Michigan 48086-5129

RE: The tariff classification of a comforter shell, pillow protector and a pillow shell from China.

Dear Mr. Krueger:

In your letter dated May 5, 1999 you requested a classification ruling on behalf of American Quality Assurance.

You submitted a sample of a comforter shell and a pillow protector. Both items will be made from a woven blend of silk and cotton fibers. The comforter shell is comprised of two outer panels and numerous interior baffles. Three edges are fully sewn and the fourth has 3 small unfinished openings. The pillow protector is sewn along three sides with a zipper closure on the fourth. A row of piping has been inserted in the edge seam on all sides. A sample of the pillow shell was not submitted. The pillow shell will be made of the same fabric as the comforter shell and pillow protector. It will be sewn along three sides with a partial opening on the fourth. After importation the comforter and pillow shells will be stuffed and sewn closed.

The applicable subheading for the comforter shell if in chief weight cotton will be 6307.90.8995, 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 construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton¬ other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the comforter shell if in chief weight silk will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other¬other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillow protector if in chief weight cotton will be 6302.31.5040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped¬ pillowcovers. The duty rate will be 22.4 percent.

The applicable subheading for the pillow protector if in chief weight silk will be 6302.39.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials¬ other: other. The duty rate will be 6.4 percent ad valorem.

The applicable subheading for the pillow shell if in chief weight cotton will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton¬pillow shells, of cotton. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the pillow shell if in chief weight silk will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other¬other: other. The duty rate will be 7 percent ad valorem.

The comforter shell, pillow protector and pillow shell if in chief weight cotton fall within textile category designation 369. The pillow protector if in chief weight silk falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The pillow protector in category designation 899 is only subject the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.

Sincerely,

Robert B. Swierupski
Director,

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