The tariff classification of a pillow cover from India.

NY K80230 November 19, 2003 CLA-2-63:RR:NC:TA:349 K80230 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillow cover from India. Dear Ms. Abustan: In your letter dated October 29, 2003 you requested a classification ruling. The submitted sample, you refer to as a pillow shell, is a finished pillow cover. The cover is made from a 100 percent polyester woven fabric backed with a woven fabric lining. A knit cotton ruffle has been inserted along the edges. The back of the cover features an overlapping flap closure. The cover measures 16 inches square exclusive of the1.25 inch ruffle. The applicable subheading for the cover 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 9.4 percent ad valorem. The pillow cover falls within textile category designation 666. Based upon international textile trade agreements products of India 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