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NY J83245

May 1, 2003

CLA-2-63:RR:NC:TA:349 J83245


TARIFF NO.: 6304.93.0000; 6307.90.9989

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Praire, MN 55347-4194

RE: The tariff classification of pillow sham and pillow shell from China and India.

Dear Mr. Anderson:

In your letter dated April 7, 2003 you requested a classification ruling on behalf of American Quality Assurance Corporation.

You submitted two samples. The first sample is identified as an “Easy on Sham.” The sham is made from 55 percent polyester and 45 percent cotton woven fabric. It measures approximately 24 x 31.5 inches. The back panel features a zipper closure along two adjacent sides. The sham is sewn to create a flange or picture frame effect.

The second sample is identified as “Flip N Sip Pillow Shell”. The shell is made from 100 percent polyester non-woven fabric. The shell measures approximately 16 inches square. Three sides are finished. The shell is sewn along three edges with a 10-inch opening along the fourth. Located on one side of the shell is a 3 x 3 x 4 inch indentation that will act as a beverage holder. The sides of this indention are lightly stuffed allowing the beverage pocket to maintain its shape. After importation the pillow will be stuffed with down or a polyester filler and sewn closed.

The applicable subheading for the pillow sham will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for the pillow shell will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns: other: other: other: other. The duty rate will 7 percent ad valorem.

The pillow sham falls within textile category designation 666. Based upon international textile trade agreements products of China and India are not subject to quota or visa restrictions. The shell falls under a subheading that is not assigned a category number and is not subject to quota or visa restrictions.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.


Robert B. Swierupski

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