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NY L83761

April 22, 2005

CLA-2-63:RR:NC:N3:349 L83761


TARIFF NO.: 6304.92.0000

Ms. Yuly Shih
US JHI/Jijiang World Corporation
7218 New Washburn Way
Madison, WI 53719

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

Dear Ms. Shih:

In your letter dated March 31, 2005 you requested a classification ruling.

The merchandise at issue, MK954 “Yo-Yo Pillow Skin”, is a finished pillow cover. The cover is made from various silk fabrics, cotton and rayon/silk fabrics. The edges of the cover are finished with a ruffle. The front portion of the cover contains multiple rosette appliques. The back of the cover features an overlapping flap with a button closure. The pillow cover measures 17 inches square. Although made from multiple fabrics, the fabrics that make up the front and back panels of the actual cover (exclude the ruffle and decorative rosettes) are predominantly 100 percent cotton woven fabrics. This fabric, referred to as Curtsey cotton, provides the essential character of the cover.

The applicable subheading for the 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 duty rate will be 6.3 percent ad valorem.

The pillow cover falls within textile category designation 369. 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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