United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H84422 - NY H84494 > NY H84422

Previous Ruling Next Ruling
NY H84422

August 22, 2001

CLA-2-63:RR:NC:TA:349 H84422


TARIFF NO.: 6304.19.0500; 6304.92.0000

Ms. Julia Steele
5339 Ohio Drive
Honolulu, Hawaii 96821

RE: The tariff classification of a bedspread and pillow cover from Pakistan.

Dear Ms. Steele:

In your letter dated July 31, 2001 you requested a classification ruling.

You submitted a sample of a pillow cover. The pillow cover is made from cotton woven fabric. The top portion of the cover is hand embroidered with silk thread and it includes small mirrors set into the embroidery. The back fabric is plain and it features a zipper closure. The pillow cover measures approximately 29.5 inches square. In your letter, you indicate that you will also import a bedspread made with the same construction as the cover. The bedspread will measure 94 x 106 inches. You refer to the bedspread and pillow cover as a set. If the bedspread and pillow cover are imported together in retail packaging they are considered a retail set for tariff purposes. In that case, both items are classified in the subheading that covers the bedspread, the component that provides the essential character of the set.

The applicable subheading for the bedspread if imported separately or for both items (bedspread/pillow cover) if packaged as a retail set will be 6304.19.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work. The duty rate will be 12.5 percent ad valorem.

The applicable subheading for the pillow cover if imported separately 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 6.6 percent ad valorem.

The bedspread falls within textile category designation 362. The pillow cover falls within textile category designation 369. Based upon international textile trade agreements products of Pakistan in categories 362 and 369-O are not subject to quota or visa requirements.

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.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

Previous Ruling Next Ruling

See also: