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July 26, 1999

CLA-2-63:RR:NC:TA:349 E83934


TARIFF NO.: 6302.31.5040

Ms. Tania Balog
Ranko Balog Co.
8924 Bellanca Ave.
Los Angeles, CA 90045-4700

RE: The tariff classification of a pillow protector from China.

Dear Ms. Balog:

In your letter dated June 16, 1999 you requested a classification ruling on behalf of Hollander Home Fashions.

The submitted sample is a pillow protector/pillowcover. It is made from 100 percent cotton woven fabric. The white fabric has a damask floral design. Three edges of the protector are sewn with a 3-millimeter wide piping cord and the fourth edge has a zipper closure. The item measures approximately 20 x 25 inches and is designed to fit a standard size bed pillow. The sample is being returned as requested.

Headquarters Ruling Letter (HRL) 088548 dated May 5, 1991 previously addressed the issue of pillowcover. This ruling states in partÂ.“ The merchandise at issue is 100 percent woven cotton pillow protectors, closed on three sides with a zippered closure at one endÂ. A pillowcover has some form of opening with a closure (i.e., buttons, zippers, Velcro-type fasteners, etc.) and is used to protect the pillow and to cover pillows when the ticking is damaged to prevent the stuffing from falling out.” That ruling went on to classify the pillow protector as an article of bed linen in heading 6302. The instant merchandise has a zippered end and is designed to give more protection to a bed pillow than is provided by a pillowcase.

The applicable subheading for the pillow protector will be 6302.31.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kithcen 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 ad valorem.

The protector falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and 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.


Robert B. Swierupski

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