The tariff classification of a Tee Shirt Pillow cover from China and Thailand.

NY 849939 CLA-2-63:S:N:N3H:349 849939 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 9404.90.2000 Mr. Tony Leu New Harbor Enterprises, Inc. 300 Atrium Way, 6th Floor Horizon Corporate Center Mt. Laurel, NJ 08054 RE: The tariff classification of a Tee Shirt Pillow cover from China and Thailand. Dear Mr. Leu: In your letter dated February 26, 1990, you requested a tariff classification ruling. The submitted sample is a pillow cover made of 65% polyester/35% cotton woven fabric in a T-Shirt design. You stated in your letter that the item will be imported in pillow form with the shell of the above composition and 100% polyester filling. The submitted sample has sleeves and a pocket with an end flap closure at the bottom of the T-shirt. The item can either be stuffed with a polyester filling as stated in your inquiry or be used as a cover for a pillow. The actual measurements, of the finished product, are 20 1/2 by 30 inches, approximately. The applicable subheading for the pillow cover when imported separately 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 rate of duty will be 10.6 percent ad valorem. The applicable subheading for the pillow cover if imported in pillow form will be 9404.90.2000, HTS, which provides for mattress supports, articles of bedding and similar furnishing...whether or not covered, other, pillows, cushions and similar furnishings, other. The rate of duty will be 6 percent ad valorem.  The pillow cover when imported separately falls within textile category designation 666. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The pillow cover if imported in pillow form falls within textile category designation 666. Based upon international textile trade agreements, products of Thailand are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport