The tariff classification of a pillow cover from China.

NY G81708 October 18, 2000 CLA-2-63:RR:NC:TA:349 G81708 CATEGORY: Classification TARIFF NO.: 6304.91.0020; 6304.91.0040 Ms. Sue Wang Comely International Trading Inc. 303 Fifth Ave., Room 1807 New York, NY 10016 RE: The tariff classification of a pillow cover from China. Dear Ms. Wang: In your letter dated September 12, 2000 you requested a classification ruling. The merchandise at issue, identified as a pillow shell, is a pillow cover. The cover will be made in either 75 percent cotton and 25 percent polyester or 75 percent polyester and 25 percent cotton knit pile fabric. The fabric is sheared. This cover features gussets along the sides and a zipper closure that extends across the length and down one side. The cover measures approximately 22 x 17 x 4 inches. The applicable subheading for the chief weight cotton pillow cover 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 8.1 percent ad valorem. The applicable subheading for the chief weight polyester pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-made fibers. The duty rate will be 8.1 percent ad valorem. The chief weight cotton cover falls within textile category designation 369. The chief weight polyester cover falls within textile category designation 666. Based upon international textile trade agreements products of China 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