The tariff classification of a pillow shell from China.

NY J86768 August 6, 2003 CLA-2-63:RR:NC:TA:349 J86768 CATEGORY: Classification TARIFF NO.: 6307.90.8945 Ms. Daniela Ritter International Textile Resources Inc. 110 Greene Street, Suite 305 New York, NY 10012 RE: The tariff classification of a pillow shell from China. Dear Ms. Ritter: In your letter dated June 23, 2003 you requested a classification ruling. The submitted sample is a pillow shell. The shell is made from 100 percent cotton woven “velvet” fabric. One side contains an embroidered floral design. The shell measures approximately 12.5 inches square. It is sewn along three edges with a 7-inch opening along the fourth. After importation the shell will be stuffed and sewn closed. The applicable subheading for the pillow 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 rate of duty will be 7 percent ad valorem.  The pillow shell 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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