The tariff classification and country of origin marking of pillow covers from India

NY C81065 November 20, 1997 CLA-2-63:RR:NC:TA:349 C81065 CATEGORY: Classification and Marking TARIFF NO.: 6304.92.0000; 6304.93.0000; 6304.99.3500; 6304.99.6030 Ms. Laura Proctor J.C. Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification and country of origin marking of pillow covers from India Dear Ms. Proctor: In your letter dated October 16, 1997, received by this office on October 23, 1997, you requested a classification and marking ruling. The submitted sample is a pillow or cushion cover made from 100 percent silk woven fabric. One side of the cover has an overlapping flap opening secured by three buttons. The sample measures 16 inches square, however, the imported cover will measure 18 inches square. The pillow covers will come in different colors and a variety of fiber contents including cotton, polyester and linen in addition to the submitted silk version. All of the various woven fabrics are formed in and the covers are manufactured in India. After importation a feather and down filled pillow will be inserted into the cover and they will be sold as a unit. The applicable subheading for the cotton pillow cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem. The applicable subheading for the polyester pillow cover will be 6304.93.0000, HTS, which provides for other furnishing articles: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.2 percent ad valorem. The applicable subheading for the linen pillow cover will be 6304.99.3500, HTS, which provides for other furnishing articles: not knitted or crocheted, of other textile materials: other: of vegetable fibers: other. The duty rate will be 12.4 percent ad valorem. The applicable subheading for the silk pillow cover will be 6304.99.6030, HTS, which provides for other furnishing articles: not knitted or crocheted, of other textile materials: other: other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 5.4 percent ad valorem. The cotton pillow cover falls within textile category designation 369, the polyester pillow cover falls within textile category designation 666 and the linen cover falls within textile category designation 899. The silk pillow cover is classified under a subheading that is not assigned a textile category designation. Based upon international textile trade agreements the cotton covers from India are subject to the requirement of a visa. The polyester covers from India are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. You have also requested a ruling on whether the proposed marking "COVERING-SHELL: 100% SILK MADE IN INDIA PILLOW INSERT FILLED AND FINISHED IN U.S.A." is an acceptable country of origin marking for imported pillow covers. The fiber content portion of the proposed marking will correspond to the specific fiber content of the imported covers. The words "INDIA" and "U.S.A." will be the same size and the label will be sewn to the pillow cover. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. The proposed marking of imported pillow covers, as described above, satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported covers. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division