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NY I81291

May 16, 2002

CLA-2-42:RR:NC:3:353 I81291


TARIFF NO.: 4205.00.8000, 6307.90.9889

Mr. Rodney Ralston
Trans-Border Customs Serv., Inc.
One Trans-Border Dr.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of pillow covers from India.

Dear Mr. Ralston:

In your letter dated April 29, 2002, on behalf of Trendex Inc., you requested a tariff classification ruling.

Two samples were submitted with your request. Sample 1 is a pillow cover composed of a leather front and a textile felt back of 61% wool, 32% nylon, 7% acrylic fabric with a zipper closure at the back. The pillow cover measures 14 ½” square. The leather portion imparts the essential character of the pillow cover.

Sample 2 is a pillow shell composed of 61% wool, 32% nylon, and 7% acrylic fabric. The pillow shell measures 14 ½” square with a 4” opening without a zipper at one end to facilitate stuffing. You stated in your letter that the shell had a zipper, however examination indicated that it did not have a zipper.

The applicable subheading for the pillow cover, Sample 1 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free.

The applicable subheading for the pillow shell, Sample 2 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articlesOther, Other: Other.” The duty rate wills be7% 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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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