The tariff classification of a pillow cover and pillow from China

N035927 September 4, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 9404.90.1000 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a pillow cover and pillow from China Dear Ms. Balog: In your letter dated August 19, 2008 you requested a classification ruling on behalf of Hollander Home Fashion. The submitted samples are a pillow cover and a pillow. The pillow cover is made from 100 percent cotton woven fabric. It measures 18 x 24 inches and has a 2 inch gusset. A piping cord is inserted into the seam. The cover features a zipper closure. This item is not an unfinished shell but rather a finished cover. It is akin to the cover that was ruled to be an other furnishing in Headquarter Ruling Letter 966808 dated 9-22-2004. The pillow has an outer shell made from 100 percent cotton woven fabric. It is stuffed with a polyester fill. The standard size pillow measures 20 x 26 inches. The applicable subheading for the pillow cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the pillow will be 9404.90.1000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 5.3 percent 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/. The pillow cover and pillow fall within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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