The tariff classification of pillow shells and a cushion shell from China

N312785 September 2, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Lajuana Hayes Brentwood Originals 20639 South Fordyce Avenue Carson, CA 90810-1019 RE: The tariff classification of pillow shells and a cushion shell from China Dear Ms. Hayes: In your letter dated April 14, 2020, you requested a tariff classification ruling. Five samples were submitted with your request. The samples were sent to the U.S. Customs and Border Protection (CBP) laboratory for analysis and will not be returned. Seashells Chair Pad, 8413-002/Blue MS16-010-013-14, is a chair pad shell formed from two fabrics of 100 percent polyester. The top fabric is a jacquard woven fabric with a sea shell design. The bottom fabric is a sueded woven fabric. The shell features approximately a 5 ½ inch opening at the back and two sets of fabric ties to secure the finished chair pad to the chair. The shell has a tapered back and measures approximately 17 ½ x 18 inches. The laboratory analysis indicates the cushion shell weighs 413.47 grams per square meter. Outdoor Pillow, 5905-058/Home Ivory-BH10-093-699-17, is a pillow shell formed from 100 percent polyester, printed, plain woven fabric. The front is printed with the words “it’s so good to be.” The word “home” is stitched just below the printed words in a looped pile. The back panel is printed with three 3 ¾ wide black stripes. The pillow shell features piping around the edges and a 5 inch opening along the bottom. The shell measures approximately 19 x 19 inches. The laboratory analysis indicates the pillow shell weighs 198.10 grams per square meter. Article 1269800 is a white faux fur pillow shell constructed from 100 percent polyester knit pile fabric. The shell measures approximately 20 x 20 inches and features a six inch opening in the center of one of the sides. The laboratory analysis indicates the pillow shell weighs 810.86 grams per square meter. Lexi Chenille Pillow, 1748-504/Bright Gold, is a pillow shell woven from 100 percent polyester chenille yarns. The shell measures approximately 18 x 18 inches and features a five inch opening in the center of one of the sides. The laboratory analysis indicates the pillow shell weighs 317.61 grams per square meter. Article 1989-056, Teal, is a pillow shell woven from 69 percent rayon and 31 percent polyester woven fabric. Chenille yarns form a pile on the surface. The shell measures approximately 24 x 24 inches and features a 5 ½ inch opening at the center of one of the sides. The laboratory analysis indicates the pillow shell weighs 462.80 grams per square meter. In all cases, you state the unfinished shells are left with an opening so that the shells can be filled in the United States after importation with polyester fiber or batting. You also state that the pillow shell measurements vary depending on the customers’ needs. The applicable subheading for the cushion and pillow shells will be 6307.90.9891, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division