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NY K85301

May 4, 2004
CLA-2-63:RR:NC:TA:349 K85301


TARIFF NO.: 6304.91.0020; 6304.93.0000; 6302.32.2060

Ms. Sanna Nimmo
Vx Intimate Studio, Inc.
10 West 33rd Street, Suite 218
New York, NY 10001

RE: The tariff classification of various pillow or cushion covers from Hong Kong.

Dear Ms. Nimmo:

In your letter dated April 8, 2004 you requested a classification ruling.

You submitted samples of covers. Style A is a protective cover used on a rectangular memory foam pillow. It is made from 90 percent polyester and 10 percent cotton woven fabric. The plain white cover is sewn along three sides with a zipper closure along the fourth. Based on construction and stated use, this item is more akin to the pillow protectors in the bed linen provision.

Style B is a decorative cover. This cover is made from 75 percent cotton and 25 percent polyester knit fabric. The fabric is of pile construction. It measures 15 x 20 inches with a 5-inch gusset on the short ends. The back of the cover has a zipper closure.

Style C is a U-shaped cover designed to fit a piece of memory foam. The body of the cover is made from 100 percent cotton non-woven fabric. One end has a zipper closure and the opposite end is finished with a cotton mesh fabric. The long sides have a 5-inch gusset.

The applicable subheading for Style A will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: otherother: other. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for style C will be 6304.93.0000, 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 9.3 percent ad valorem.

The applicable subheading for style B will be 6304.91.0020, HTS, which provides for other other furnishing articles, excluding those of heading 9404: other: other: other: knitted or crocheted of cotton. The rate of duty will be 5.8 percent ad valorem.

Styles A and C fall within textile category designation 666. Style B falls within textile category designation 369. Based upon international textile trade agreements Style A from Hong Kong is 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 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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