The tariff classification of a pillow shell from Hong Kong or China.

NY A87555 September 23, 1996 CLA-2-63:RR:NC:TP:352 A87555 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Joseph Young Custom Stuff, Inc. 4181 N.W. 1st Ave., Suite 4 Boca Raton, FL 33431 RE: The tariff classification of a pillow shell from Hong Kong or China. Dear Mr. Young: In your letter dated August 28, 1996, you requested a tariff classification ruling. The sample submitted is a pillow shell made of nonwoven textile fabric. You stated that the pillow shell will be imported in sizes of 8" x 8", 10" x 10", 12" x 12", 14" x 14", 16" x 16", 18" x 18" and 20" x 20". The pillow shell is completely sewn on three sides and the fourth side is sewn closed with a 3 3/4" opening. After importation it is filled with fiber material. The applicable subheading for the pillow shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division