The tariff classification of a pillow cover from China.

NY J82900 April 15, 2003 CLA-2-63:RR:NC:TA:349 J82900 CATEGORY: Classification TARIFF NO.: 6304.91.0020 Mr. James H. Vogland Parkland Design, Inc. P.O. Box 1136 Saint Helens, OR 97051 RE: The tariff classification of a pillow cover from China. Dear Mr. Vogland: In your letter dated March 27, 2003 you requested a classification ruling. The instant sample is a pillow cover. The cover is made from 80 percent cotton and 20 percent polyester knit pile fabric. The pile has been sheared. The cover measures approximately 14.5 x 19.5 inches. Each of the short side has a contoured gusset ranging from 2.25 to 3.75 inches wide. The back of the cover features a zipper closure. The applicable subheading for the 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 6.4 percent ad valorem. The cover 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