The tariff classification of a pillow cover from India

N044667 December 2, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. David Byrd Park Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a pillow cover from India Dear Mr. Byrd: In your letter dated November 10, 2008 you requested a classification ruling. The submitted sample is a hooked pillow cover (Style # 565-52S-CVR). The face side of the pillow cover is made from cotton yarns that have been hand hooked (tufted) into a pre-existing woven base fabric. The base fabric is coated with an adhesive and a scrim fabric applied. The face panel is backed with an inner liner. The back is a cotton woven fabric with a center zipper opening. The cover measures approximately 16 inches square. 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.        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 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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