The tariff classification of pillow covers from India.

NY K83755 March 18, 2004 CLA-2-63:RR:NC:TA:349 K83755 CATEGORY: Classification TARIFF NO.: 6304.99.6030; 6304.99.6040 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of pillow covers from India. Dear Ms. Denny: In your letter dated March 12, 2004 you requested a classification ruling on behalf of Manufacturers Discount Furniture & Bedding Inc. dba India Ink The submitted samples, referred to as pillow shells, are considered pillow covers. The items are comprised of two square panels sewn along the edges. They will be made in two versions either 100 percent silk woven fabric or 60 percent silk and 40 percent polyester woven fabric. The face panel of both versions is backed with what appears to be a cotton woven fabric. Both pillow covers measure approximately 17 inches square. The back panel of the two covers features a zipper closure. The face panel of the cover made from silk is gathered and contains circles that resemble textile-covered buttons. The face panel of the other cover contains an embroidered floral design. In your letter you suggest classification of these items as pillow shells under 6307.90.8945, HTS. A pillow shell is an unstuffed pillow with an unfinished opening in a seam. After stuffing the opening is sewn closed. Your items are sewn together on all four sides and have a finished opening with a zipper closure on the back. The instant items are finished pillow covers and are considered other furnishings. The applicable subheading for the silk pillow cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other…other: containing 85 percent or more by weight or silk or silk waste. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the silk and rayon blend pillow cover will be 6304.99.6040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other…other: other. The rate of duty will be 3.2 percent ad valorem The rayon and silk blend pillow cover falls within textile category designation 899. 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