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NY N016383

September 20, 2007



TARIFF NO.: 6304.93.0000: 6307.90.9889

Matt Raminiak
14546 North Lombard Street
Portland, Oregon 97203

RE: The tariff classification of cushion cover and pillow shell from India

Dear Mr. Raminiak:

In your letter dated August 23, 2007 you requested a classification ruling.

The submitted samples are a cushion cover and pillow shell. Both items are made from 51 percent polyester, 36 percent rayon and 13 percent cotton woven fabric. The cover and shell feature a pattern of multiple squares and the fabrics contain some chenille yarns. The cushion cover measures approximately 19 x 20 inches. It features a 15-inch zipper along one side. The cushion or pillow form will be added after importation.

The pillow shell measures approximately 19-inches square. It is sewn together along three sides with an 8-inch unfinished opening on the fourth side. After importation the shell will be stuffed and sewn closed.

You suggest that both the pillow shell and cushion cover should be classified under subheading 6304.99.6020, as other furnishing articles of artificial fibers. The cushion cover and pillow shell are made from a chief weight synthetic fiber. A pillow shell is an unfinished pillow. It can not be classified in heading 9404, HTSUS, as it is not stuffed at time of import. The shell may not fall in heading 6304, HTSUS, as it is an unfinished pillow and not a furnishing. The cushion cover is a finished item and is considered a furnishing article.

The applicable subheading for the cushion cover 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.

The applicable subheading for the pillow shell will be 6307.90.9889, HTSUS, that provides for other made up articles . . . other. The duty rate will be 7 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 cushion cover falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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