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NY L82825

March 23, 2005

CLA-2-63:RR:NC:N3:349 L82825


TARIFF NO.: 6304.91.0020; 6307.90.9889; 4205.00.8000

Ms. Janet M. Jenkins
4605 Coates Drive
Fairburn, GA 30213

RE: The tariff classification of pillow covers and shells from Peru, China and India.

Dear Ms. Jenkins:

In your letter dated February 18, 2005 you requested a classification ruling.

You submitted samples of four pillow covers and two pillow shells. One pillow cover “Hope Chest Knit” is made from 100 percent cotton knit fabric. The cover measures 16 inches square. Three sides of the cover are finished and the fourth side features an overlapping flap with a button closure.

The second pillow cover measures approximately 18 inches square. The face of the cover is made from multi color leather strips woven with a monofilament. The face is lined with a gauze fabric. The back of the cover is made from cotton woven fabric. A zipper closure is located on the back of the cover.

The third and fourth covers are made from leather. One cover measures 14 inches square and the other 12 x 17.5 inches. They both feature a zipper along one side.

One pillow shell is made from 100 percent polyester woven fabric. The face of the shell has a piece of braid attached in a spiral design. Three sides are sewn and the fourth has unfinished 8 inch opening. The shell measures approximately 14 inches square.

The second shell is a bed rest pillow shell. The shell is made from 100 percent polyester knit pile fabric. One side of the shell is appliquéd and embroidered with the character “Tinkerbelle”. The shell has and unfinished 8 inch opening along one edge. After importation both shells will be stuffed and sewn closed.

The applicable subheading for the “Hope Chest Knit” pillow cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: of cotton. The duty rate will be 5.8 percent ad valorem.

The applicable subheading for the two pillow shells will be 6307.90.9889, HTS, which provides for other made up articles . . . other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the leather pillow covers will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather: other: other. The rate of duty will be Free.

The “Hope Chest Knit” pillow cover falls within textile category designation 369. The two pillow shells fall under a subheading that is not assigned a textile category number. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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