The tariff classification of unfinished pillow and cushion covers from China

N034774 August 15, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Deborah Smith Marisol International, LLC 871 Ridgeway Loop Suite 203 Memphis, TN 38120 RE: The tariff classification of unfinished pillow and cushion covers from China Dear Ms. Smith: In your letter dated July 25, 2008, you requested a tariff classification ruling on behalf of your client, AW Manufacturing, of Shannon, Mississippi. The submitted samples are identified as an inback case and a toss pillow bag. You state that they are imported empty and upon importation are stuffed and used to fill upholstery, sofa and chair backs, and pillows to prevent stuffing from coming through the fabric. Both of them are constructed of 100% polypropylene non-woven textile material. The inback case measures approximately 44” x 35” and the toss pillow bag measures approximately 23” x 23”. Both items are hemmed around the edge but are opened along one seam to allow stuffing to be put inside. The applicable subheading for the unfinished pillow and cushion covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division