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July 22, 1999

CLA-2-63:RR:NC:TA:349 E84033


TARIFF NO.: 6304.93.0000

Mr. Bing L. Sun
W.I.B. Group Companies
246 South 5th Ave.
City if Industry, CA 91746

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

Dear Mr. Sun:

In your letter dated May 26, 1999 you requested a classification ruling.

The submitted sample is a square pillow cover that measures 12 inches square. One side of the cover is made from two layers of polyester woven fabric. One layer is plain and the other is a sheer print. The other side is made from cotton velveteen fabric. Three edges are sewn and the fourth has a zipper closure. There is a tassel sewn to each corner of the pillow cover. As requested the sample is being returned.

Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part, which determines the classification under general interpretative rule 3, shall be taken into account.

Note 2(A), Section XI, to which Subheading Note 2(A) refers, provides:

(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.

General Rule of Interpretation 3, HTSUSA, provides:

When * * * goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading, which provides the most specific description, shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods * * * those headings are to be regarded as equally specific in relation to those goods * * * . (b) Mixtures [and] composite goods consisting of different materials or made up of different components * * * which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile materials. The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), state that textile materials may be mixed:

-prior to or during spinning;

-during twisting;

-during weaving.

Accordingly, Section XI Note 2(A) requires that where yarn or fabric consists of more than one textile fiber, the weights of those fibers are to be compared and classification will be according to the textile material which predominates. Thus, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics or components. Before the subheading note can be utilized, it must first be determined to which of the fabrics comprising the article the section note applies.

Where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. The instant pillow cover is made from two different fabrics. The pillow cover cannot be classified following GRI 3(b) since no single fabric imparts the essential character of the pillow cover. Applying GRI 3(c), the pillow cover will be classified in the provision which occurs last in numerical order in this case “synthetic fibers”.

The applicable subheading for the pillow cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10 percent ad valorem.

The pillow cover 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.

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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