The tariff classification of an unfinished pillow shell, back and seat cushion covers from China.

NY L81006 December 7, 2004 CLA-2-63:RR:NC:TA:349 L81006 CATEGORY: Classification TARIFF NO.: 6307.90.8945; 6304.92.0000; 6304.93.0000 Ms. Susana Martinez Beijing Trade Exchange 900 2nd St. NE, Suite 309 Washington, DC 20002 RE: The tariff classification of an unfinished pillow shell, back and seat cushion covers from China. Dear Ms. Martinez: In your letter dated November 19, 2004 you requested a classification ruling. You submitted samples of an unfinished pillow shell, a seat cushion and back cushion covers. All three items will be made from either 100 percent cotton, 65 percent polyester and 35 percent cotton blend or 100 percent polyester woven fabric. The pillow shell, which you refer to as a pillowcase, is sewn together along three sides with an approximately 9 inch unfinished opening on the fourth side. The shell measures approximately 15.25 x 25 inches. After importation the shell will be stuffed and sewn closed. The back cushion cover measures approximately 16 inches in width x 50 inches in length x 6 inches deep. It has a zipper opening along one side and continues partially down the two ends of the cover. The seat cushion cover measures approximately 31 inches in width x 76.5 inches in length x 6 inches deep. The seat cover is sewn along three sides with a zipper opening along one end. The applicable subheading for the pillow shell (100 percent cotton) will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The rate of duty will be 7 percent ad valorem. The applicable subheading for the pillow shell ( 65 polyester and 35 cotton blend and 100 percent polyester) will be 6307.90.9889, HTS, which provides for other made up articles . . . other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the seat cushion and back cushion covers (100 percent cotton) will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for the seat cushion and back cushion covers (65 polyester and 35 cotton blend and 100 percent polyester) will be 6304.93.0000, HTS, 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 pillow shell, seat cushion and back cushion covers (100 percent cotton) fall within textile category designation 369. The pillow shell, seat cushion and back cushion covers (65 polyester and 35 cotton blend and 100 percent polyester) 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division