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NY M81845

April 13, 2006

CLA-2-63:RR:NC:N3:349 M81845


TARIFF NO.: 6304.93.0000

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Boulevard West
Toronto, Ontario M8V 1A4

RE: The tariff classification of pillow covers from China.

Dear Ms. Fust:

In reply to your letters dated March 30 and February 22, 2006 you requested a classification ruling.

The merchandise at issue, identified as Bed wedge and Invalid ring, are pillow covers. Bed wedge measures approximately 22 x 23 inches and is 9 inches high at one end tapering to point at the other end. It has a zipper closure. Invalid ring is oval shaped and measures approximately 15 x 18 inches. The back panel features an overlapping flap closure. You indicate that the covers will be made from a woven blend of either 50 percent polyester and 50 percent cotton or 65 percent polyester and 35 percent cotton.

Please note, that the pillow covers constructed of a 50/50 blend of fibers, are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The covers will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The pillow covers may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the Bed wedge and Invalid ring pillow covers will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pillow covers fall within textile category designation 666. 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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