The tariff classification of a cushion shell from China.

NY J81424 March 6, 2003 CLA-2-63:RR:NC:TA:351 J81424 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 6307.90.8945 Mr. Liping Wang Maymont Enterprises Glazebrook Ave. Richmond, VA 23228 RE: The tariff classification of a cushion shell from China. Dear Mr. Wang: In your letter dated February 21, 2003 you requested a classification ruling. The submitted photograph depicts a rectangular shaped cushion, but your letter states a cushion shell. You stated in your letter that the cushion shell will be made of three types of fabrics. One will be of nylon, another of cotton and one of 55 percent ramie/45 percent cotton fabrics. The applicable subheading for the cushion shell made of nylon and of 55 percent ramie/45 percent cotton fabrics will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem. The applicable subheading for the cushion shell made of cotton fabric will be 6307.90.8945, HTS, which provides for other made up articles . . . Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The duty rate will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3201. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division