The tariff classification of a pillow sham from Taiwan

NY F80558 December 27, 1999 CLA-2-63:RR:NC:TA:349 F80558 CATEGORY: Classification TARIFF NO.: 6304.91.0020 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a pillow sham from Taiwan Dear Ms. Lall: In your letter dated December 7, 1999 you requested a classification ruling. You submitted a sample of a pillow sham referred to as Item BLUE3TP. The sham, which measures approximately 24 x 30 inches, is designed to fit a standard size pillow. It is made from cotton and polyester blended knit fabrics that are chief weight cotton. The back of the sham has an overlapping flap closure. The front panel is made from a double-faced knit fabric that has the appearance of quilting. The sham has a line of stitching approximately 2 inches from each edge , creating a flange or picture frame effect. The applicable subheading for the pillow sham will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of cotton. The duty rate will be 8.6 percent ad valorem. The rate of duty in the year 2000 will be 8.1 percent ad valorem. The pillow sham falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division