The tariff classification of a beaded pillow cover from China.

NY M86242 September 7, 2006 CLA-2-39:RR:NC:SP:233 M86242 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Suzanne Liberti Follick & Bessich 33 Walt Whitman Road Suite 310 Huntington Station, NY 11746 RE: The tariff classification of a beaded pillow cover from China. Dear Ms. Liberti: In your letter dated August 28, 2006, on behalf of Ellery Homestyles LLC, you requested a tariff classification ruling. The submitted sample is a beaded pillow cover, style number 3239. The item is constructed of 100% polyester woven fabric (with satin weave). The face of the cover is composed of plastic beads. Specifically, each bead is sewn directly onto the polyester fabric. There are no beads sewn to the back of the cover. The cover measures approximately 11 3/8” by 11 3/8” and features a full width opening with a zipper, where a pillow filling will be inserted upon importation into the United States. The polyester woven fabric and the plastic beads used to construct the pillow cover form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic beads impart the essential character to the good. Your sample is being returned as requested.       The applicable subheading for the beaded pillow cover will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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/. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division