The tariff classification of a decorative pillow cover from India

N213245 April 27, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Ms. Sharon Swanson Catstudio 1340 Industrial Ave – Suite A Petalumo, CA 94952 RE: The tariff classification of a decorative pillow cover from India Dear Ms. Swanson: In your letter dated March 26, 2012 you requested a classification ruling. The submitted sample is a decorative pillow cover. It is made from 100 percent linen woven fabric. The face of the cover contains an embroidered daisy design. The back of the cover has an overlapping flap with self fabric ties. The pillow cover measures 12 x 16 inches. The applicable subheading for the a pillow cover 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/. 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, Thomas J. Russo Director National Commodity Specialist Division