The tariff classification of a pillow sham from India

N005213 January 24, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Christina L. Hoffman Pier 1 Imports, Inc. 100 Pier 1 Place Level 16 Forth Worth, TX 76102 RE: The tariff classification of a pillow sham from India Dear Ms. Hoffman: In your letter dated January 8, 2007 you requested a classification ruling. The submitted sample is a pillow sham (SKU 2183507). The sham is made from 67 percent polyester and 33 percent cotton woven fabric. It features an overlapping flap closure on the back. The face of the sham contains an appliqué and embroidery of a spaceship. All of the edges are finished and the sham measures approximately 21 x 27 inches. The applicable subheading for the sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent 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/. The pillow sham falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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