The tariff classification of pillow covers and a shopping bag from China

N189336 November 14, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.3500; 4202.92.3031 Mr. Andrew Blight 311 Industries, Inc. 434 Airport Rd. Endicott, NY 13760 RE: The tariff classification of pillow covers and a shopping bag from China Dear Mr. Blight: In your letter dated October 13, 2011 you requested a classification ruling on behalf of Catlin Wilson Design (CWD). The submitted samples are pillow covers (style numbers CWD-1, CWD-2, CWD-3, CWD-4, CWD-5 and CWD-6) and a shopping bag (style number RB-1). The pillow covers are made from 55 percent linen and 45 percent cotton woven fabric. A 100 percent polyester narrow woven fabric is sewn to the face side creating a design. All of the covers feature a nylon zipper along one edge. Style number CWD-1 measures16 x 20 inches, CWD-2 measures 16 x 26 inches, CWD-3 measures 20x 20 inches, CWD-4 measures 26 x 27 inches, CWD-5 measures 18.5 x 30 inches and CWD-6 measures 14.5 x 20 inches. Style number RB-1 is a shopping bag constructed of nonwoven polypropylene textile material. This construction is considered to be man-made textile. The outer surface constituent material is the nonwoven polypropylene textile material. It is designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bag has an unlined storage compartment, an open top without a closure and two carrying handles. It is of a durable construction and suitable for repetitive use. It measures approximately 15” (W) x 14.5” (H) x 7.5” (D). The applicable subheading for the pillow covers 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. The applicable subheading for the shopping bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6 percent ad valorem. With regard to the applicable rate of duty, the subject shopping bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or non-woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is free. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division