The tariff classification of a pillow shell from Pakistan

N308699 January 31, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Dennis Jackson Venus Group, Inc. 5918 Lancaster Highway Fort Lawn, SC 29714 RE: The tariff classification of a pillow shell from Pakistan Dear Mr. Jackson: In your letter dated January 3, 2020, you requested a tariff classification ruling. The submitted sample is a pillow shell, Style 010. The pillow shell is made of a 52 percent polyester and 48 percent cotton plain woven fabric. It is sewn closed on all four sides except for an 8 inch long opening on the fourth side. After importation into the United States, the shell will be stuffed with 100 percent polyester fiber and sewn closed. The pillow shell measures approximately 25 ½” x 20” x 2”. The applicable subheading for the pillow shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division