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NY K86484

June 25, 2004
CLA-2-63:RR:NC:TA:349 K86484


TARIFF NO.: 6304.93.0000

Mr. Patrick Hogan Sullins
Innovative Global Sourcing LLC
4704 El Brevo Ct.
Arlington, TX 76017

RE: The tariff classification of pillow covers from China.

Dear Mr. Sullins:

In your letter dated June 1, 2004 you requested a classification ruling on behalf of Wolf Manufacturing, Co.

You submitted samples of pillow covers. The covers, referred to as sample A and sample B, are made from 80 percent polyester and 20 percent cotton woven fabric. All of the edges are finished and both covers measure approximately 11 x 15 inches. Sample A has an overlapping flap on the back while sample B has a 7-inch wide zippered opening on the back. You note that after importation sample A will be filled with a pillow form and sample B will be stuffed with polyester fibers.

You suggest that sample B should be classified under 6307.90.9889 based on a previous ruling. That item was a U-shaped neck pillow cover that was determined to be a shell. Sample B, however, is a finished rectangular pillow cover.

The applicable subheading for the covers 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 pillow covers fall within textile category designation 666. Based upon international textile trade agreements products of China 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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