The tariff classification of a pillow sham from China

N025255 April 7, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Cinny Lee E&E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a pillow sham from China Dear Ms. Lee: In your letter dated March 24, 2008 you requested a classification ruling. The submitted sample is a pillow sham. The sham is made from 55 percent linen and 45 percent cotton woven fabric. The center panel on the face side has a printed design. The back of the face panel is lined with a 100 percent cotton woven fabric. The edges of the sham feature a 3-inch flange or picture frame effect. It has an overlapping flap closure on the back. The applicable subheading for the pillow sham will be 6304.99.3500, 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 other textile materials: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 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 899. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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