The tariff classification of a pillow cover from China.

NY L83019 March 25, 2005 CLA-2-63:RR:NC:N3:349 L83019 CATEGORY: Classification TARIFF NO.: 6304.99.6030 Mr. Yuly Shih US JHI/JiJiang World Corporation 7218 New Washburn Way Madison, WI 53719 RE: The tariff classification of a pillow cover from China. Dear Mr. Shih: In your letter dated March 14, 2005 you requested a classification ruling. The submitted sample, identified as MK955 – 17” White Embroidered Pillow Skin, is a finished pillow cover. The cover is made from various silk fabrics. The edges of the cover are finished with a ruffle. The front portion of the cover contains embroidery. The back of the cover features an overlapping flap with a button closure. The pillow cover measures 17 inches square. The applicable subheading for the 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 of silk or silk waste. The duty rate will be 3.2 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division