The tariff classification of a pillowshell from Mexico.

NY C83323 January 27, 1998 CLA-2-63:RR:NC:TA:349 C83323 CATEGORY:Classification TARIFF NO.:6307.90.8945 Ms. Sylvia Benner The Kornkissen Company 2335 S.E. Stark Street Portland, OR 97214 RE: The tariff classification of a pillowshell from Mexico. Dear Ms. Benner: In your letter dated January 5, 1998 you requested a tariff classification ruling. The submitted sample is a pillowshell. The pillowshell is made from 100 percent cotton woven fabric. The yarn dyed fabric has a stripe design. It is comprised of two pieces of fabric sewn together along three sides with an approximately 3-1/4 inch unfinished opening on the fourth side. The shell measures approximately 10-1/2 by 13-1/2 inches. After importation the shell will be stuffed and sewn closed. The shell will be filled with a mixture of rye and wheat. The applicable tariff provision for the pillowshell will be 6307.90.8945, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The general 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 CFR 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division