The tariff classification of a cushion shell from China.

NY G87185 March 1, 2001 CLA-2-63:RR:NC:TA:349 G87185 CATEGORY: Classification TARIFF NO.: 6307.90.8945 Mr. Stephen Shen EcoCom, Inc. Suite 688, Airport 17 Office Center 377 Route 17 South Hasbrouck Heights, NJ 07604 RE: The tariff classification of a cushion shell from China. Dear Mr. Shen: In your letter dated January 22, 2001 you requested a classification ruling. The instant sample is a bar stool cushion cover shell. It is comprised of a combination cushion shell with an attached cover. The circular shell is made from non-woven fabric. It is sewn along the edges with a partial opening on one side. Attached to the middle of the shell is a green cover that features an elasticized edge. The cover is made from 100 percent cotton woven fabric. After importation the shell will be stuffed and sewn closed in the United States. The applicable subheading for the cushion cover shell 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 construction; 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. The shell falls within textile category designation 369. 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