The tariff classification of pillow sham from China.

NY I85622 September 12, 2002 CLA-2-63:RR:NC:TA:349 I85622 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 6304.92.0000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of pillow sham from China. Dear Ms. Abustan: In your letter dated August 26, 2002 you requested a classification ruling. You submitted a sample of a pillow sham. The sham will be made in two versions. The sham in version 1 is made from 100 percent polyester fabric. The entire front portion of the sham features an acrylic crocheted overlay. The back has an overlapping flap closure with tie strings. The sham in version 2 is made from 100 percent cotton woven fabric. The entire front portion of the sham features a cotton crocheted overlay. The back has an overlapping flap closure with tie strings. As requested the sample is being returned. The applicable subheading for the pillow sham (version 1) will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem. The applicable subheading for the pillow sham (version 2) will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem. The pillow sham in version 1 falls within textile category designation 666. The pillow sham in version 2 falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division