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NY K83754

March 18, 2004
CLA-2-63:RR:NC:TA:349 K83754


TARIFF NO.: 6304.92.0000

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

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

Dear Ms. Denny:

In your letter dated March 12, 2004 you requested a classification ruling on behalf of Manufacturers Discount Furniture & Bedding Inc. dba India Ink.

The submitted sample, referred to as a pillow shell, is considered a pillow cover. The item is comprised of two square panels sewn along the edges. The panels are made from 100 percent cotton woven fabric. The face panel is covered with rows of various trimmings. The face panel is backed with a woven fabric. The back panel features a zipper closure. The cover measures approximately 16.5 inches square.

In your letter you suggest classification of this item as a pillow shell under 6307.90.8945, HTS. A pillow shell is an unstuffed pillow with an unfinished opening in a seam. After stuffing the opening is sewn closed. Your item is sewn together on all four sides and has a finished opening with a zipper closure on the back. It is a finished pillow cover and is considered an other furnishing.

The applicable subheading for the pillow cover will be 6304.92.0000, 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 cotton. The rate of duty will be 6.3 percent ad valorem.

The pillow cover falls within textile category designation 369. Based upon international textile trade agreements products of India 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 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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