Modification of 083648; classification of a pillow sham

HQ 953505 April 1, 1993 CLA-2 CO:R:C:T 953505 CC CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Len Pawelczyk Attorney in Fact Asahi International Corp. 1000 Remington Road Schaumburg, Illinois 60173 RE: Modification of 083648; classification of a pillow sham Dear Mr. Pawelczyk: In Headquarters Ruling Letter (HRL) 083648, dated September 15, 1989, we issued a ruling to you, classifying a pillow sham in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that it is in error. FACTS: The merchandise at issue is a pillow sham composed of 52 percent polyester and 48 percent woven cotton fabric. The sham has a 2 1/2-inch ruffle composed of the same fabric and is stitched into the seams of the sham. ISSUE: Whether the merchandise at issue is classifiable in Heading 6302, HTSUSA, or in Heading 6304, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404. We have ruled that pillow shams, unless stuffed or internally fitted with any material, are classified in Heading 6304 as other furnishing articles. HRL 087062 of August 20, 1990, HRL 088340 of January 4, 1991, and HRL 088104 of January 16, 1991. Consequently, the pillow sham at issue is classifiable in Heading 6304. The pillow sham at issue is made of a woven blend of 52 percent polyester and 48 percent cotton fabric. According to Note 2(A) and subheading note 2(A) to Section XI, goods classifiable in this section of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. Since polyester predominates by weight in the pillow sham at issue, it is classifiable under subheading 6304.93, HTSUSA, which provides for other furnishing articles, not knitted or crocheted, of synthetic fibers. HOLDING: The merchandise at issue is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of synthetic fibers. The rate of duty is 10.6 percent ad valorem, and the textile category is 666. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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 notice to you should be considered a modification of HRL 083648 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 083648 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. Sincerely, John Durant, Director Commercial Rulings Division