The tariff classification of a pillow shell and bed rest shell from India.

NY F82049 February 2, 2000 CLA-2-63:RR:NC:TA:349 F82049 CATEGORY: Classification TARIFF NO.: 6307.90.8945 Mr. Bill Smith Cargo U.K., Inc. 575 Sullivan Rd. Suite A Atlanta, GA 30349 RE: The tariff classification of a pillow shell and bed rest shell from India. Dear Mr. Smith: In your letter dated January 12, 2000 you requested a classification ruling on behalf of Mohawk Rug and Textile Division. You submitted samples of a pillow and bed rest shell. The pillow shell is made from 100 percent cotton woven fabric. It is comprised of two pieces of fabric sewn together along three sides with an approximately 5 inch unfinished opening on the fourth side. The shell measures approximately 27 inches square. The bed rest shell is sewn into the shape of a bed rest. The shell is made from 100 percent cotton woven fabric. It is sewn closed except for an approximately 5 inch opening along the bottom. After importation both shells will be stuffed and sewn closed. The applicable subheading for the pillow shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted constructions; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The duty rate will be 7 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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, 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